Kvalitativ analys av Holmen Skogs internprissättningsmodell
Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the groun...
| Autor principal: | |
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| Formato: | Otro |
| Lenguaje: | sueco sueco |
| Publicado: |
2008
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| Materias: | |
| Acceso en línea: | https://stud.epsilon.slu.se/12210/ |
| _version_ | 1855572021270806528 |
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| author | Hellberg, Lina |
| author_browse | Hellberg, Lina |
| author_facet | Hellberg, Lina |
| author_sort | Hellberg, Lina |
| collection | Epsilon Archive for Student Projects |
| description | Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices.
The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation. This code of conduct is described in the EU Transfer Pricing Documentation (EUTPD).
The Holmengroup has decided to use the EUTPD rules when it comes to describing the group's pricing. One of the group's business units are Holmen Skog, which has the task of providing the group's swedish industries with raw material. To meet the need of raw material a company in Estonia is established. There are cross-border timber trade between Holmen Skog and the estonian subsidiary, Holmen Mets.
The purpose of the thesis is to describe Holmen Skogs current transfer pricing method in a model, regarded to documentation obligation and arm's length principle. By using pricing theories and the OECD proposed transfer pricing methods similarities were noted as well as deviations from the set of guidelines for pricing.
The result of this thesis shows that a sustainable transfer pricing strategy means that there is no reason for tax administration in Estonia nor in Sweden to suspect that the companies move profits from one country to another. In Estonia, corporation tax was abolished and Holmen Skog believes that Holmen Mets profits are on an acceptable level. At present, there are no thoughts that Holmen Skog make use of the tax system because either the swedish or the estonian tax authorities have questioned the companies' reported profits. The company's commitment is to source the raw material for a cost within the group. The basic principle is that the transfer must correspond to companies of all acquisition costs with a reasonable markup. Transfer pricing decisions reviewed on a quarterly basis and then taken into account Holmen Mets income statement and an estimate of companies' acquisition costs. From these data are estimated volume and transfer prices, which means that the subsidiary's results will either be adjusted or remain unchanged.
An analysis of the empirical study shows that the company's current transfer pricing method characterizes a self costplus method. This requires EUTPD rules, a detailed description of the current transfer pricing method structure and how to get arm´s lengths prices in transactions between the two companies. |
| format | Otro |
| id | RepoSLU12210 |
| institution | Swedish University of Agricultural Sciences |
| language | Swedish swe |
| publishDate | 2008 |
| publishDateSort | 2008 |
| record_format | eprints |
| spelling | RepoSLU122102017-11-02T11:40:52Z https://stud.epsilon.slu.se/12210/ Kvalitativ analys av Holmen Skogs internprissättningsmodell Hellberg, Lina Economics and management Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation. This code of conduct is described in the EU Transfer Pricing Documentation (EUTPD). The Holmengroup has decided to use the EUTPD rules when it comes to describing the group's pricing. One of the group's business units are Holmen Skog, which has the task of providing the group's swedish industries with raw material. To meet the need of raw material a company in Estonia is established. There are cross-border timber trade between Holmen Skog and the estonian subsidiary, Holmen Mets. The purpose of the thesis is to describe Holmen Skogs current transfer pricing method in a model, regarded to documentation obligation and arm's length principle. By using pricing theories and the OECD proposed transfer pricing methods similarities were noted as well as deviations from the set of guidelines for pricing. The result of this thesis shows that a sustainable transfer pricing strategy means that there is no reason for tax administration in Estonia nor in Sweden to suspect that the companies move profits from one country to another. In Estonia, corporation tax was abolished and Holmen Skog believes that Holmen Mets profits are on an acceptable level. At present, there are no thoughts that Holmen Skog make use of the tax system because either the swedish or the estonian tax authorities have questioned the companies' reported profits. The company's commitment is to source the raw material for a cost within the group. The basic principle is that the transfer must correspond to companies of all acquisition costs with a reasonable markup. Transfer pricing decisions reviewed on a quarterly basis and then taken into account Holmen Mets income statement and an estimate of companies' acquisition costs. From these data are estimated volume and transfer prices, which means that the subsidiary's results will either be adjusted or remain unchanged. An analysis of the empirical study shows that the company's current transfer pricing method characterizes a self costplus method. This requires EUTPD rules, a detailed description of the current transfer pricing method structure and how to get arm´s lengths prices in transactions between the two companies. Intresset för internprissättning hos skattemyndigheterna har ökat de senaste åren på grund av att olika nationer med tiden har blivit alltmer intresserade av sina egna skattebaser. Länder som har hög bolagsskatt är inte intresserad av att företag genom felaktiga internpriser förflyttar vinster till länder som har lägre bolagsskatt. I Sverige har det införts en lag om dokumentationsskyldighet med anledning av att skatteverket ska kunna granska prissättningen av transaktioner som förekommer inom multinationella koncerner. Syftet med lagen är att företag ska tillämpa en internprissättning som uppfyller armlängdsprincipen, vilket innebär att internprissättningen speglar marknadsmässiga priser. EU-kommissionen har tillsammans med EU:s medlemsstater bildat ett forum för internprissättning, EU Joint Transfer Pricing Forum (JTPF), eftersom gränsöverskridande handel inom koncerner utgör ett hot mot den inre marknaden. Forumet har sammanställt en uppförandekod som innehåller en modell för dokumentation. Denna uppförandekod beskrivs i EU Transfer Pricing Documentation (EUTPD). Holmenkoncernen har beslutat att använda sig av EUTPD-reglerna när det gäller att beskriva koncernens internprissättning. En av koncernens affärsenheter är Holmen Skog som har till uppgift att förse koncernens svenska industrier med råvara. För att uppfylla råvarubehovet har ett anskaffningsbolag i Estland etablerats. Mellan Holmen Skog och det estniska dotterbolaget Holmen Mets förekommer gränsöverskridande virkeshandel. Denna uppsats har till syfte att beskriva Holmen Skogs nuvarande internprissättningsmetod i en modell med hänsyn till dokumentationsskyldigheten och armlängdsprincipen. Genom att använda prissättningsteorier och av OECD föreslagna internprissättningsmetoder observeras såväl likheter som avvikelser från uppsatta riktlinjer för internprissättning. Resultatet i denna uppsats visar att en hållbar internprissättningsstrategi innebär att det inte finns någon anledning för skatteverken i såväl Estland som Sverige att misstänka att bolagen förflyttar vinster mellan länderna. I Estland har bolagsskatten avskaffats och Holmen Skog anser att Holmen Mets vinst är på en acceptabel nivå. I dagsläget finns det inga tankar om att Holmen Skog utnyttjar skattesystemet eftersom vare sig den svenska eller estniska skattemyndigheten har ifrågasatt bolagens redovisade vinster. Företagets åtagande är att anskaffa råvaran till ett självkostnadspris inom koncernen. Grundprincipen är att internpriset ska motsvara bolagens samtliga anskaffningskostnader med ett skäligt vinstpåslag som uppfyller skattemyndigheternas krav. Internpriserna omprövas varje kvartal och då beaktas Holmen Mets resultaträkning och en kalkyl över bolagens anskaffningskostnader. Utifrån dessa underlag uppskattas inköpsvolymer och internpriser som innebär att dotterbolagets resultat antingen kommer justeras eller vara oförändrat. En analys av den empiriska undersökningen visar att företagets nuvarande internprissättningsmetod karaktäriseras av en egenhändig kostnadsplusmetod. Därmed kräver EUTPD-reglerna en utförlig beskrivning av den nuvarande internprissättningsmetodens uppbyggnad och hur man åstadkommer armlängdsmässiga priser i transaktionerna mellan de två bolagen. 2008-10-10 Other NonPeerReviewed application/pdf sv https://stud.epsilon.slu.se/12210/1/hellberg_l_171102.pdf Hellberg, Lina, 2008. Kvalitativ analys av Holmen Skogs internprissättningsmodell. UNSPECIFIED, Uppsala. Uppsala: (S) > Dept. of Forest Products <https://stud.epsilon.slu.se/view/divisions/OID-231.html> urn:nbn:se:slu:epsilon-s-8557 swe |
| spellingShingle | Economics and management Hellberg, Lina Kvalitativ analys av Holmen Skogs internprissättningsmodell |
| title | Kvalitativ analys av Holmen Skogs internprissättningsmodell |
| title_full | Kvalitativ analys av Holmen Skogs internprissättningsmodell |
| title_fullStr | Kvalitativ analys av Holmen Skogs internprissättningsmodell |
| title_full_unstemmed | Kvalitativ analys av Holmen Skogs internprissättningsmodell |
| title_short | Kvalitativ analys av Holmen Skogs internprissättningsmodell |
| title_sort | kvalitativ analys av holmen skogs internprissättningsmodell |
| topic | Economics and management |
| url | https://stud.epsilon.slu.se/12210/ https://stud.epsilon.slu.se/12210/ |