Results 21 to 30 of about 1,019 (271)

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

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

Sorting into Outsourcing: Are Pro ts 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   +2 more sources

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

A Literature Review of Taxes in Cross-Border Supply Chain Modeling: Themes, Tax Types and New Trade-Offs

Journal of Theoretical and Applied Electronic Commerce Research, 2021
The e-commerce platforms have facilitated the information flow of cross-border supply chain (CBSC) and attracted a wide range of companies and individuals to participate in cross-border businesses.
Dong Mu, Huanyu Ren, Chao Wang
doaj   +1 more source

ARM'S LENGTH AND FREE COMPETITION INTERVAL

, 2023
reservedVisto i continui adattamenti delle normative nazionali sul tema dei prezzi di trasferimento alle linee guida del Modello di convenzione OCSE contro le doppie imposizioni, si vogliono illustrare gli aggiornamenti effettuati alla base dei principi ...
HU, YONG DAN
core  

Revised OECD Transfer pricing Guidelines and the Czech tax policy

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
In applying the international principles to the taxation of Multinational Enterprises, one of the most difficult issues that have arisen is the establishment for tax purposes of appropriate transfer prices.
Veronika Solilová
doaj   +1 more source

Related party transactions and audit risk

Cogent Business & Management, 2021
Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual
Abdul Rasheed P. C, Iqbal Thonse Hawaldar, Mallikarjunappa T   +2 more
doaj   +1 more source

Thin Capitalisation Safe Harbour Rules: A Proposed Conceptual Legislative Design

Potchefstroom Electronic Law Journal
Current legislation in respect of thin capitalisation is viewed as unclear and complex, which has resulted in both the Davis Tax Committee and National Treasury commenting that thin capitalisation safe harbour rules should be investigated for ...
Lize Goosen, Cecileen Greeff
doaj   +1 more source