Internprissättning i tjänsteföretag: En orientering i teorins djungel
Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
This thesis researches and analyses the transfer pricing methods being used by service companies in Sweden. There has been made numerous attempts over the years to find a single transfer pricing method that will be optimal in all situations and that can fulfill all the requirements and purposes companies have when using a transfer price. Unfortunately there is no such method in existence. Therefore, the choice of a transfer pricing method becomes a compromise of the effects that the company wishes to attain with using transfer pricing. The company has to decide what it wants to accomplish with the selected method and take in consideration both the positive and negative parts that the method brings with it.
Place, publisher, year, edition, pages
IdentifiersURN: urn:nbn:se:su:diva-5903OAI: oai:DiVA.org:su-5903DiVA: diva2:195807