Results 1 to 10 of about 14,190 (298)
THE “ARM’S LENGTH” PRINCIPLE IN LITHUANIAN CULTURAL POLICY [PDF]
Respectus Philologicus, 2014 This article analyzes Lithuanian cultural policy, particularly the implementation of the “arm’s length” principle. The first part of the article describes the concept of the principle, gives an overview of its history, and examines its main instrument ...
Audronė Rimkutė
doaj +5 more sources
The non-neutrality of the arm's length principle with imperfect competition [PDF]
, 2011 The Arm’s Length Principle (ALP) has been broadly adopted by OECD countries to avoid the use of firm’s internal transfer pricing as a device for shifting profits into low tax jurisdictions. While the ALP does not affect market outcomes under perfect competition, we show that its adoption is non-neutral under imperfect competition: a strict (lax ...
Moreno, Diego, Lemus, A.
openaire +7 more sources
Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length? [PDF]
, 2011 This article analyzes profit taxation according to the arm's length principle in a new model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax
Bauer, Christian, Langenmayr, Dominika
core +9 more sources
RechtIdee, 2022 Abstrak Praktek Abuse of Transfer Pricing dalam tansaksi bisnis antar Perusahaan Multinasional yang memiliki hubungan istimewa sangat merugikan negara terutama dalam penarikan pajak.
Mega Indah Permatasari +1 more
doaj +1 more source
The arm's length principle and tacit collusion [PDF]
International Journal of Industrial Organization, 2013 The arm's length principle states that the transfer price between two associated enterprises should be the price that would be paid for similar goods in similar circumstances by unrelated parties dealing at arm's length with each other. This paper examines the effect of the arm's length principle on dynamic competition in two alternative models of ...
Choe, Chongwoo, Matsushima, Noriaki
openaire +2 more sources
Transfer Pricing of Multinational Enterprises in the Oil and Gas Industries and the Method of Coping with It [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i Khuṣūṣī, 2023 Tax has undeniable role in Provision of the governments general budget and special position in financial regime of all oil and gas contracts. Host states always trying to provide presence and investment conditions of multinational enterprices in oil and ...
Hesam Khodayarinejad, Mehrab Darabpour
doaj +1 more source
Duopolistic Competition, Taxes and the Arm's-Length Principle [PDF]
SSRN Electronic Journal, 2005 Numerous (high-tax) countries presume that multinational firms use their transfer-pricing policies to shift profits into countries with lower tax rates. To avoid the corresponding loss in tax revenues, tax authorities develop constantly tightening rules which limit the scope of transfer-price distortions.
Korn, Evelyn, Lengsfeld, Stephan
openaire +2 more sources
SKEMA TRANSFER PRICING UNTUK PENGALIHAN LABA
Jurnal Aplikasi Bisnis dan Manajemen, 2021 More than 60% of world transactions used a transfer pricing scheme. Transfer pricing for tax avoidance is not in accordance with domestic Indonesian tax rules.
Pratikto Winardi Bakhram +2 more
doaj +1 more source
Transfer pricing in agricultural enterprises
Agricultural Economics (AGRICECON), 2011 International tax issues already have not been problems of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms including agricultural entities are now engaged in the ...
Danuše Nerudová, Veronika Solilová
doaj +1 more source
Transfer pricing rules in EU member states
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person.
Veronika Solilová
doaj +1 more source