dc.contributor.author
Daskalopoulou, Evridiki
en
dc.date.accessioned
2018-04-26T08:57:41Z
dc.date.available
2018-04-27T00:00:17Z
dc.date.issued
2018-04-26
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/29043
dc.rights
Default License
dc.title
Evaluation of an arm's length profitability for a company operating in the Greek oil & gas industry
en
heal.type
masterThesis
en_US
heal.keywordURI.LCSH
Gas industry--Management
heal.keywordURI.LCSH
Gas industry--Management--Case studies
heal.keywordURI.LCSH
Petroleum industry and trade--Management
heal.keywordURI.LCSH
Petroleum industry and trade--Management--Case studies
heal.keywordURI.LCSH
Transfer pricing--Case studies
heal.keywordURI.LCSH
Transfer pricing--OECD countries
heal.keywordURI.LCSH
International business enterprises--Taxation--Law and legislation--OECD countries
heal.keywordURI.LCSH
Transfer pricing--Taxation--Law and legislation--OECD countries
heal.keywordURI.LCSH
Corporations--Taxation--Law and legislation
heal.keywordURI.LCSH
Gas industry--Finance
heal.keywordURI.LCSH
Gas industry--Taxation--Greece--Case studies
heal.keywordURI.LCSH
Petroleum industry and trade--Finance
heal.keywordURI.LCSH
Petroleum industry and trade--Taxation--Greece--Case studies
heal.license
http://creativecommons.org/licenses/by-nc/4.0
en_US
heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management
en_US
heal.publicationDate
2018-04-26
heal.abstract
This dissertation
was written as part of the MSc in International Accounting, Auditing
and Financial Management at the International Hellenic University.
For at least two decades transfer pricing has become more and more challenging to
both
multinational enterprises
and ta
x authorities. In case of the multinational enterprises,
in
planning
and
implementing
their
global
operations
due
to
the globalized world economy
, since they have to comply with laws and administrative
requirements that may differ from country to country
.
In case of tax administrations,
specific problems arise at both policy and practical levels.
In the context of this dissertation project is going to be presented
how the OECD
Transfer
Pricing
Guidelines
for
Multinational
Enterprises
and
Tax
Administrations
and local Transfer Pricing rules affect the pricing of intra
group
transactions. A relevant example from Oil and Gas Industry has been used in order to
give a better understanding on how these rules apply.
A company and an industry analysis provide details
for the company and the whole
environment in which the company operates. Further on, the intragroup transactions
are being presented along with a functional analysis in order to identify factors that
affect the aforementioned transactions. Afterwards, the
relevant legislation is
presented and
Transfer Pricing methods are outlined.
Subsequently
, in the economic
analysis, the most appropriate transfer pricing method is selected in order to evaluate
whether or not the intragroup transactions are within the arm’s length range
.
Finally, an overall conclusion is drawn on how Transfer Pricing rules can be used to
examine the appropriateness of the taxable base of an entity that engages in intragroup
transactions through the examination of its profitability with the use of the applicable
methods.
All
data used, was
from Amadeus database
as well as from the financial statements of
LPC S.A
.
Additional information was obtained from the
OECD Guidelines for
Multinational Enterprises and Tax Administrations
. Moreover,
information from
the
international and domestic press and scientific websites.
en
heal.advisorName
Leventis, Stergios
el
heal.committeeMemberName
Leventis, Stergios
en
heal.committeeMemberName
Grose, Christos
el
heal.committeeMemberName
Sikalidis, Alexandros
en
heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
en_US
heal.spatialCoverage
Greece
en