Transfer pricing risk management

Dawid Michalak

Abstract

The purpose of thesis is the analysis of transfer pricing risk management in the framework of international and national groups, and as the result creation of Enterprises Transfer Pricing Risk Management Model – ETPRMM. The main aim was achieved in four chapters dealing with: 1) enterprise risk management, 2) transfer pricing system at risk, 3) optimum pricing at risk and 4) enterprise transfer pricing risk management model. The main theses of the thesis are: 1) transfer pricing risk is a collection of economic risks, determining the derivative risks, including tax risk, of international economic activity of enterprises, 2) the increase in number of transactions between responsibility centers determines the increase of importance of transfer pricing risk management in the framework of the global strategy, 3) proper selection of transfer pricing risk management tools may reduce the negative effects of its occurrence.
Diploma typeDoctor of Philosophy
Author Dawid Michalak
Dawid Michalak,,
-
Title in EnglishTransfer pricing risk management
Languagepl polski
Certifying UnitFaculty of Management, Information Systems and Finance (MISaF)
Disciplinefinanse / nauki ekonomiczne(nauki ekonomiczne) / nauki społeczne()
Defense Date18-12-2013
End date19-12-2013
Supervisor Edward Nowak (MISaF / IR / KRC)
Edward Nowak,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu

Internal reviewers Waldemar Dotkuś (MISaF / IR / KRFiK)
Waldemar Dotkuś,,
- Katedra Rachunkowości Finansowej i Kontroli
External reviewers Mieczysław Dobija
Mieczysław Dobija,,
-
Pages181
Keywords in Englishtransfer pricing, responsibility accounting, responsibility centers, corporate risk management, internal prices
Abstract in EnglishThe purpose of thesis is the analysis of transfer pricing risk management in the framework of international and national groups, and as the result creation of Enterprises Transfer Pricing Risk Management Model – ETPRMM. The main aim was achieved in four chapters dealing with: 1) enterprise risk management, 2) transfer pricing system at risk, 3) optimum pricing at risk and 4) enterprise transfer pricing risk management model. The main theses of the thesis are: 1) transfer pricing risk is a collection of economic risks, determining the derivative risks, including tax risk, of international economic activity of enterprises, 2) the increase in number of transactions between responsibility centers determines the increase of importance of transfer pricing risk management in the framework of the global strategy, 3) proper selection of transfer pricing risk management tools may reduce the negative effects of its occurrence.
KBN classificationekonomia
Thesis file
DawidMichalak_PracaDoktorska_ZarzadzanieRyzykiemCenTransferowych_30112013.pdf 4,65 MB
Other files
DawidMichalak_OpisRozprawyDoktorskiej_ZarzadzanieRyzykiemCenTransferowych_30112013.pdf 160,51 KB

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