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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1. Pricing decisions Factors to consider when setting prices All profit organizations and many non profit organizations must set prices on their products or services. Simply defined‚ price is the amount of money charged for a product or service. More broadly‚ price is the sum of the values consumers exchange for the benefits of having or using the product or service. A company ’s pricing decisions are affected both by internal company factors and by external environmental factors. These factors
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to a specific environment. This is indeed the case with its implementation of its pricing strategy‚ which is one of localisation rather than globalisation. Table II illustrates the comparative Big Mac prices (flagship brand of McDonald’s) from around the world. It succeeds in highlighting the point that McDonald’s has had to come up with different pricing strategies for different countries. More importantly‚ rather than just having a different pricing policy for the Big Mac in these listed countries
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Case 1: Southwest Airlines 1. What is SWA’s strategy? What does it take to execute the strategy? Southwest’s strategy is to maintain low cost‚ low fares and frequent flights. SWA execute this strategy through emphasizes point to point routes‚ which means customers fly directly to their final destination. According to annual report of 1993‚ 80 percent of its customers fly non-stop to their final destination. Furthermore‚ SWA also pays off in shorter turnaround times and higher equipment. Therefore
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1. Discuss Porter’s Five Forces of industry competition‚ with relation to the entry of Southwest Airline in the airline market. The Porter’s Five Forces are as followed: Rivalry: The rivalry factors that could influence Southwest include high fixed costs‚ excess capacity‚ low differentiation‚ and price war. Fixed costs in the industry mean the costs of planes‚ fuel‚ pilots‚ flight attendants‚ and additional staff for luggage and customer service. All of these factors need to meet governmental
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Scenario 1 FlyWithUs Airlines has started a new low-cost carrier service to link major cities such as New York City with small towns. A few of the airports that service FlyWithUs are located in remote areas and are ill-equipped to handle emergencies. The airline also has a charter service that flies to locations around the world. In some remote areas‚ where the airports are small‚ help may not be immediately available in the event of an accident or some other crisis. Due to a failure
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adding fresh chicken to its discount battle and promising the cost of more staples will soon drop. In this article we can see what the Coles use the marketing concepts of customer wants‚ pricing‚ and satisfaction to the market. Coles’s latest product is more price cuts planned in the next few weeks. It is shown that‚ Coles are using market –penetration pricing strategies‚ setting a low price for a new product in the next few weeks to attract a large number of buyers and a large market share (Kotler et
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Scandinavian Airlines: The Green Engine Decision 1. Why should Scandinavian Airlines be concerned with environmental issues? What are some of the critical factors to consider? As our society evolves‚ our knowledge expands and our awareness grows. Today as more and more people realize the importance of sustainability‚ companies find themselves re-evaluating their strategies. Airline industries in particular are perceived as contributing to the global warming effect‚ and are therefore subject
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Case study 3 pricing and performance Question 1: From the given last two years sales figure‚ it is showing an average of 4% price is increased in every boat. Based on last 2 years pricing pattern and the condition attached with B16 & B35.Before considering the price of B33‚ Billing Boats AS has to think about the challenge of B29 and market popularity both of these two boats .After considering all these factors the manufacturer’s selling price for the next year can be followed by: B16 30‚888
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Task Three: Budget Airlines CONTENTS • Who and what are budget airlines • Marketing environment - Micro environment - Macro environment • Sources of information • Segmentation • Targeting • Positioning • Marketing mix – price • Questions Budget Airline Definition Budget airlines don’t have free meals and entertainment • Budget airlines don’t issue tickets • Budget airlines have only one class – budget class
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