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Transfer Pricing of Intangibles A multi-case study of transfer pricing of intangibles within Swedish multinational manufacturing companies
| Content Provider | Semantic Scholar |
|---|---|
| Author | Andersson, Axel Friedrich, Jens |
| Copyright Year | 2013 |
| Abstract | This paper investigates the determinants of transfer pricing of intangible assets within Swedish multinational manufacturing companies. A special focus is put on the interdependencies between the transfer pricing system and the operations. In the literature, there is currently a lack of empirical data on companies’ transfer pricing system especially with regards to intangible assets and the Swedish business environment. This paper contributes to the empirical evidence through an explorative multi-case study analysis of six Swedish multinational manufacturing companies. The theoretical foundation for this study is mainly provided by contingency and behavioral theory. We find that all analyzed companies pursue similar objectives in transfer pricing and prioritize supporting their operations and being tax compliant over achieving tax optimization in transfer pricing. Their objectives are mostly contingent on the external environment. However, differences in the design of the transfer pricing systems are observed and can be attributed to differences in the operations, strategy and history of the companies. We find that transfer pricing of intangible assets is closely linked to the overall transfer pricing system. Furthermore, most companies avoid influences of the transfer pricing system on performance measurement either by separating the books or making adjustments below the line for performance evaluation. Finally, we develop a theoretical model to illustrate the influences of contingent factors within the transfer pricing of intangible assets. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://arc.hhs.se/download.aspx?MediumId=1795 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
