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Implicit support within intra-group financing: A comparative study of the transfer pricing treatment in Sweden, Canada and the United Kingdom
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2010 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Place, publisher, year, edition, pages
2010. , 68 p.
Keyword [en]
transfer pricing, implicit support, implicit guarantee, comparative analysis, double taxation, arm's length interest rate, intra-group loans, guarantee fees
National Category
Law and Society
Identifiers
URN: urn:nbn:se:hj:diva-14478OAI: oai:DiVA.org:hj-14478DiVA: diva2:393303
Uppsok
Social and Behavioural Science, Law
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Examiners
Available from: 2011-02-01 Created: 2011-01-30 Last updated: 2011-02-01Bibliographically approved

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fulltext(751 kB)1929 downloads
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File name FULLTEXT01.pdfFile size 751 kBChecksum SHA-512
30caa7e2e3a0046e3dc660b7afc76c2c95c137104e2bee855b364bf73c1ef6c02e3446463dc8c7d6caf190ae574a362d43c322ea0afd363e6d9065e86b1d148c
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf