Results 11 to 20 of about 14,190 (298)

Tax Compliance and Sanctions in the Field of Transfer Pricing. Romania’s Position in the European Context [PDF]

Audit Financiar
Sanctions for non-compliance with the arm’s length principle represent a key instrument for ensuring tax compliance in intra-group transactions. In the European Union, where tax regulations are influenced by OECD guidelines and domestic legislation ...
Renata FULOP
doaj   +1 more source

TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING

Вестник университета, 2018
The directions of the development of the rules governing the process of formation of tax bases existing in the context of intra-group relations are considered.
A. Ardashev
doaj   +1 more source

ASSESSMENT OF THE PRE-CONDITIONS FOR THE IMPLEMENTATION OF MODERN TECHNOLOGIES OF TAX CONTROL ON BASE EROSION AND PROFIT SHIFTING

Соціальна економіка, 2022
The purpose of the study is to assess the possibility of combining the concepts of transfer pricing, beneficial owner of income and valid business purpose in a model of three-component tax risk assessment for countering BEPS. To achieve this purpose, the
Dmytro Nosenko
doaj   +1 more source

Beyond the Arm's Length Principle

, 2021
The arm's length principle and the notion of permanent establishment are the two pillars of international corporate tax. Drafted in 1920, they are now under the fire of acute criticism and they appear to have become obsolete: they are unable to face the challenges of a global and digital economy.
openaire   +4 more sources

Practical Application of Art. 9 OECD Model Convention: the Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014
All transfer prices determined between the associated enterprises must comply with the arm’s length principle. The arm’s length principle for associated enterprises is mentioned in Art.
Veronika Solilová
doaj   +1 more source

Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups [PDF]

Облік і фінанси
External factors and the complexity of the internal organizational structure can significantly affect the collection of evidence (information), which is the basis for assessing the compliance of controlled transactions with the arm's length principle by ...
Tetyana Storozhuk, Artem Morhunenko
doaj   +1 more source

The distorting arm's length principle. [PDF]

, 2009
To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm's length principle in corporate taxation and use comparable market prices to `correctly' assess the value of intracompany trade and royalty income of multinationals.
Devereux, Michael P., Keuschnigg, Christian   +1 more
openaire   +4 more sources

Transfer Pricing Methods for Services and the Policy of Fixed Length Principle

Economics and Business, 2019
The paper deals with the methods used by companies for controlled transactions in services. The author performs an analysis of the ways a company that takes part in controlled transactions of transfer pricing can tackle tax issues using an adequate tax ...
Challoumis Constantinos
doaj   +1 more source

Transfer pricing and safe harbours

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
Transfer prices are significant for both taxpayers and tax administrations because they determine in large part taxable profits of associated enterprises in different tax jurisdictions.
Veronika Solilová
doaj   +1 more source

Media policy in Greenland

Nordicom Review, 2021
This article describes the historical development of media policy in Greenland, and the shifts in the underlying normative and causal ideas that legitimise media policy.
Ravn-Højgaard Signe
doaj   +1 more source