The transfer price as an economic tool influencing the results of the subsidiaries in the transnational capital gro up - possibilities and areas of use

Grzegorz Menet

Abstract

Main thesis assumes that limits by using the instrument of transfer pricing to shape the financial results of the subsidiary is determined by adopted group's balance sheet policy and the local applicable rules of transfer pricing for tax purposes. The work shows the essence of globalization and conditions of the corporate globalization process and contents characteristics of capital groups. Both economic as well as fiscal transfer pricing formula are extensively discussed. Further there is a role description of transfer pricing as the decisionmaking parameter in transnational capital group and characteristics of the typical intra-group transactions. The study refers to a transnational capital group, which is a world leader in leather upholstery for automotive. Based on empirical data from the years 2006-2010 could be found that the directions and the value of intra-group transactions are driven by the strategy of the transnational capital group. The influence on the financial results of subsidiaries using the instrument of transfer price takes place in accordance with the accepted principles of the group's balance sheet policy. Transfer pricing allows capital groups to minimize the tax burden by shaping the financial results of subsidiaries, which are the basis for determining taxable income
Diploma typeDoctor of Philosophy
Author Grzegorz Menet
Grzegorz Menet,,
-
Title in EnglishThe transfer price as an economic tool influencing the results of the subsidiaries in the transnational capital gro up - possibilities and areas of use
Languagepl polski
Certifying UnitFaculty of Economics, Management and Tourism (EMaT)
Disciplineekonomia / nauki ekonomiczne(nauki ekonomiczne) / nauki społeczne()
Defense Date25-10-2013
End date25-10-2013
Supervisor Jacek Adamek (EMaT / DFaA)
Jacek Adamek,,
- Department of Finance and Accounting

Internal reviewers Bartłomiej Nita (MISaF / IR / KTRiAF)
Bartłomiej Nita,,
- Katedra Teorii Rachunkowości i Analizy Finansowej
External reviewers Sławomir Sojak
Sławomir Sojak,,
-
Pages275
Keywords in Englishtransfer price, capital group, results of subsidiaries
Abstract in EnglishMain thesis assumes that limits by using the instrument of transfer pricing to shape the financial results of the subsidiary is determined by adopted group's balance sheet policy and the local applicable rules of transfer pricing for tax purposes. The work shows the essence of globalization and conditions of the corporate globalization process and contents characteristics of capital groups. Both economic as well as fiscal transfer pricing formula are extensively discussed. Further there is a role description of transfer pricing as the decisionmaking parameter in transnational capital group and characteristics of the typical intra-group transactions. The study refers to a transnational capital group, which is a world leader in leather upholstery for automotive. Based on empirical data from the years 2006-2010 could be found that the directions and the value of intra-group transactions are driven by the strategy of the transnational capital group. The influence on the financial results of subsidiaries using the instrument of transfer price takes place in accordance with the accepted principles of the group's balance sheet policy. Transfer pricing allows capital groups to minimize the tax burden by shaping the financial results of subsidiaries, which are the basis for determining taxable income
KBN classificationekonomia
Thesis file
Menet_G_Cena_Transferowa_Jako_Ekonomiczny_Instrument.pdf 2,67 MB

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