OECD Transfer Pricing Guidelines Kapitel IX 2017: En juridisk og økonomisk undersøgelse af udkastet til det opdaterede kapitel IX i OECD’s Transfer Pricing Guidelines

Andreas Christian Andersen Brahe & Frederik Gustav de Sousa Schiermacher

Studenteropgave: Kandidatafhandlinger


The purpose of this thesis is to analyze the impact and consequences of the updated OECD Transfer Pricing Guidelines chapter IX, regarding restructurings in a multinational enterprises. The goal is, through the analysis, to examine whether the updated Transfer Pricing Guidelines chapter IX provides further clarification on how taxpayers and tax authorities should handle restructurings in multinational enterprises.
Furthermore, we wish to examine how an actual restructuring of a multinational enterprise can impact the valuation of the enterprise.
The thesis examines the Transfer Pricing Guidelines from 2010 and compares it, with the new updated Transfer Pricing Guidelines, to establish whether there are any differences in the practical application, and use, of the regulation.
The Transfer Pricing Guidelines has gone through extensive development, to be conform to the BEPS initiative.
Furthermore, it is examined how a business restructuring, following the updated Transfer Pricing Guidelines, could impact the valuation of a multinational enterprise. This is done, using a self- developed enterprise and case. Using the Discounted Cash Flow method to determine the value of the enterprise, is found to be the most useful method for this thesis.
Finally, it is discussed, how an enterprise could handle, and prevent, possible tax payments that are related to past and future situations, in the situation of a merger or acquisition. This is done using a risk factor, to determine whether past and future risk could have an impact on the valuation of the enterprise.
The thesis concludes the many challenges that tax administrators and tax payers face each day, on an international scale.

UddannelserCand.merc.jur Erhvervsøkonomi og Jura, (Kandidatuddannelse) Afsluttende afhandling
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