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Verrechnungspreisbildung in multinationalen Konzernen: Eine beispielhafte Darstellung und kritische Analyse der betriebswirtschaftlichen und steuerlichen Aspekte.

  • This bachelor thesis provides an overview of the tax and business aspects of transfer pricing in multinational corporations. The aim of the thesis is to answer the following research question: "How does transfer pricing in multinational groups influence company performance and tax burden and what potentials and challenges does it pose for companies? The answer to this question was the subject of a comprehensive literature review and a critical analysis of this literature. In addition to the conceptual basics, the business and tax types, functionali-ties, methods and other relevant aspects of transfer pricing are presented by way of example. In this context, it was found that there are various potentials and challenges arising from transfer pricing for multinational corporations. This study shows the complexity of the transfer pricing issue as well as its potentials and challenges for companies. In order to exploit the identified potentials and overcome the challenges, multinational corporations should adopt a holistic, responsible and forwardlooking approach to transfer pricing.

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Author:Lisa Bußhardt
Advisor:Markus Hoch
Document Type:Bachelor Thesis
Year of Completion:2023
Granting Institution:Hochschule Furtwangen
Date of final exam:2023/08/31
Release Date:2023/09/01
Tag:Multinationale Unternehmen; Verrechnungspreise
Page Number:77
Degree Program:IBW - Internationale Betriebswirtschaft
Functional area:Finance & Accounting
Licence (German):License LogoUrheberrechtlich geschützt