Μελέτη και διερεύνηση της ενδοεπιχειρησιακής τιμολογιακής πολιτικής στην κερδοφορία επιχειρήσεων
Exploration of transfer pricing in business profitability
Κόντη, Αλεξάνδρα Κ.
SubjectΤιμολόγηση ; Επιχειρήσεις ; Πολυεθνικές εταιρείες -- Διοίκηση και οργάνωση ; Τηλεπικοινωνίες
This thesis examines the relationship between the ability of Groups to maximize their profitability and the designed and applied pricing policy during the conduct of intercompany transactions. Firstly, the causality test is taking place through the overview of the events and practices that characterize the meaning and content of intragroup pricing policies. More specifically, will follow a description of the basic concepts concerning the application of transfer pricing from the perspective of Multinational Group companies, along with the perspective of the tax authorities. For a further study of the phenomenon, a proper case study has been conducted by using appropriate statistical practices and methodologies. The companies selected were based in an appropriate methodology as applied by Groups in their attempt to provide proper documentation concerning the transactions performed. The selected industry in order to determine the appropriate for the case number of companies is the Telecommunications due to the range of the provided services and the volume of sales achieved by the companies belonging to a Group of companies. The results were statistically significant, but the data required to form a definite view upon transfer pricing were quite inadequate and the industry selected is governed by particular legislation and restrictions.