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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.language
en
en_US
heal.access
free
en_US
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


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