MANAGING TRANSFER PRICING Sarbanes-Oxley requires a company to establish that it has internal controls to ensure accurate financial reporting and that the auditor attest to the assessment of those controls. An obvious concern for all multinationals after SOX is whether there are effective controls in place to deal with transfer pricing exposure. An increasingly important element of transfer pricing documentation relates to the influence of legislation‚ ethical standards‚ and associated matters
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Abuse of dominance: Predatory Pricing Submitted by: Radhika Sahay (Intern; May 2012 – June 2012) ------------------------------------------------- DISCLAIMER 4 ACKNOWLEDGEMENT 5 CASES 6 LIST OF BOOKS‚ JOURNAL ARTICLES‚ REPORTS 8 LIST OF STATUTES REFFERED 11 CHAPTER1: BACKGROUND 12 CHAPTER 2: ABUSE OF DOMINANCE 15 2.1 Relevant Market: 16 2.2 Dominant Position: 20 a. Indian Position on indentifying “dominance” 20 DEFINITION OF DOMINANCE AND KEY ELEMENTS: 22 IMPORTANCE
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metropolitan cities will be targeted and thereafter those in Tier I and Tier II cities will be surveyed. Estimates have been made for the next three years because by that time‚ there might be a need in the changes in strategies or product offering. Decision Problem Whether to launch a moisturiser based’ premium segment soap in the Indian market (1995) Research Problem 1) To estimate the acceptability of a moisturiser based soap in the targeted segment. As it stands‚ moisturizer based’ soaps
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MKT 382 PRICING/CHANNELS FALL‚ 2011 Course Unique # 05135 (9:30 a.m.) Professor Kate Mackie‚ Ph.D. Office CBA 5.176 M (behind Executive Education‚ past Communications Office) Office Hours Tuesdays/Thursdays‚ 1:00-2:30‚ and by appointment Phone 512-288-3115 (Cell phone – feel free to call any day before 9 p.m.) E-Mail Kate.Mackie@mccombs.utexas.edu Skype katemackietx Course Web Page via Blackboard Teaching Assistants Dave Isquick (David.Isquick@mba12.mccombs.utexas.edu )
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Western Regional Chapter of International Fiscal Association –Indian Branch Transfer Pricing Problems‚ Strategies and Documentation Recent International Case Law on Transfer Pricing by Nishith Desai The Taj Mahal Hotel‚ Mumbai January 21st & 22nd 2002 Nishith Desai Associates 2 TRANSFER PRICING Content I. II. Introduction History III. Select International cases US Cases 1. 2. 3. Compaq Computer Corporation V. Commissioner DHL Corporation and Subsidiaries V. Commissioner Texaco
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The Fuqua School of Business Duke University International Strategy: WBA 434 Professors Heath‚ Huddart‚ & Slotta Transfer Pricing 1. Overview An essential feature of decentralized firms is responsibility centers (e.g.‚ cost-‚ profit-‚ revenue-‚ or investment-centers). The performance of these responsibility centers is evaluated on the basis of various accounting numbers‚ such as standard cost‚ divisional profit‚ or return on investment (as well as on the basis of other non-accounting measures‚ like
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Winter 13 Ice-‐Fili Case Study Comm 491 – Momo Deretic 9:30am Tuesday/Thursday M a r t i n M ‚ R y a n P ‚ S o h y u n P ‚ D i e g o S Introduction From 1996 to 1998 Ice-Fili suffered from huge increases in costs that gradually ate at their margin at alarming rates. Even worse‚ from 1999 to 2001 they had a huge decrease in sales and got into liquidity problems. The economic situation
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is the world largest car manufacturer. In spite of this excellent situation‚ Toyota is still developing his firm around the world by setting ambitious goal such as “to reach 15 percent global share in 2010”. Developing in Europe is one of Toyota strategy to meet this goal. The brand has launched a first European car‚ the Toyota “Yaris” which was such a success that the company decided to repeat the experience but in the minicar automobile segment. This segment exists for a long time in Europe. Nevertheless
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launched Sputnik I. The world’s first artificial satellite was about the size of a basketball‚ weighed only 183 pounds‚ and took about 98 minutes to orbit the Earth on its elliptical path. That launch ushered in new political‚ military‚ technological‚ and scientific developments. While the Sputnik launch was a single event‚ it marked the start of the space age and the U.S.-U.S.S.R space race. The story begins in 1952‚ when the International Council of Scientific Unions decided to establish July
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Transfer Pricing in Developing Countries An Introduction Topics 1. Abstract 2. International tax law & its sources 3. Brief history of International Tax Law 4. Who gets the pie? 5. Arm ’s length principle : Cornerstone of International Tax Law 6. Transfer pricing methods 7. Problems with of source taxation of MNE ’s 8. Internet & e-commerce : Achilles heel of current International taxation regime? 9. Formulary Apportionment (FA) 10. Existing uses of Formulary Apportionment systems in the world
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