Results 11 to 20 of about 1,019 (271)
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
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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
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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
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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
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Transfer pricing and the arm's length principle after BEPS /
, 2023 In this detailed and up-to-date publication on the laws of transfer pricing, the authors analyse the impact of the Base Erosion and Profit Shifting (BEPS) project and consider the future for the 'arm's length principle' as a basis for future transfer ...
Collier, Richard S.,, Andrus, Joseph L.,
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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
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Tax Compliance and Sanctions in the Field of Transfer Pricing. Romania’s Position in the European Context [PDF]
Audit FinanciarSanctions 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
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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
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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
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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
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