Share
Transfer pricing: A linear model to price intra-group loans
Hubert Lorne
(Author)
·
Editions Universitaires Europeennes
· Paperback
Transfer pricing: A linear model to price intra-group loans - Lorne, Hubert
Choose the list to add your product or create one New List
✓ Product added successfully to the Wishlist.
Go to My Wishlists
Origin: U.S.A.
(Import costs included in the price)
It will be shipped from our warehouse between
Wednesday, August 07 and
Monday, August 19.
You will receive it anywhere in United Kingdom between 1 and 3 business days after shipment.
Synopsis "Transfer pricing: A linear model to price intra-group loans"
Intra-group transactions can range from basic trades such as the transfer of goods to more complicated products, services or even financial transactions. The question of transfer pricing arises, for both firms and regulation entities, from the complexity of dealing with several countries and facing many different fiscal systems. This paper aims at providing a new transfer-pricing approach for the evaluation of arm's length rates in the context of intra-group loans. The particularity of the proposed method is to rely on the aggregated market information rather than on few comparable transactions. The research first analyzes the main drivers of inter-company loans using linear models to determine the relevant pricing factors. The determination of six main drivers results in four models to be tested against usual transfer prices for loans. As in transfer pricing practices, the Interquartile range is calculated for different scenarios of loans and lead to a set of intra-group rates. The predictions of the same scenarios using the four models are then compared to simulation and resulted in satisfactory outputs. The work is concluded by suggestions, solutions and potential improvements.
- 0% (0)
- 0% (0)
- 0% (0)
- 0% (0)
- 0% (0)
All books in our catalog are Original.
The book is written in English.
The binding of this edition is Paperback.
✓ Producto agregado correctamente al carro, Ir a Pagar.