Results 21 to 30 of about 615 (239)
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
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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
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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 +2 more
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Thin Capitalisation Safe Harbour Rules: A Proposed Conceptual Legislative Design
Potchefstroom Electronic Law JournalCurrent 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
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ECONOMICS, 2018 This paper aims to the analysis of the most common methods of controlled transactions, and the interpretation of the arm’s length principle under the view of the tax income comparison between countries with high and low tax rates.
Challoumis Constantinos
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JatiDirectorate General of Taxes amends its supervision business process to require Account Representatives to conduct transfer pricing analysis. As an international standard, transfer pricing must adhere to the arm's length principle.
Heni Wuryaningsih, Siti Nuryanah
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Transfer pricing tools for adjusting the company’s profitability
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 The article examines the tools for adjusting the company’s profitability, which can be used in transfer pricing. In recent decades, countries have adopted various rules to combat tax evasion and tax avoidance.
D.M. , O.S.
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Pediatric radiation therapy presents unique challenges compared to adult treatments, including those of immobilization, potential need for sedation, and the critical importance of accurate, reproducible positioning. Additionally, heightened attention to imaging doses is necessary to minimize long‐term toxicity in survivors.
Parham Alaei +17 more
wiley +1 more source
European Papers, 2016 (Series Information) European Papers - A Journal on Law and Integration, 2016 1(3), 1259-1261 | European Forum Highlight of 20 September 2016 | (Abstract) In its decision of 30 August 2016, the European Commission found that Ireland granted undue tax ...
Giulia D'Agnone
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Transfer Pricing and the Arm's Length Principle Under Imperfect Competition [PDF]
SSRN Electronic Journal, 2018 This paper analyzes incentives of a multinational enterprise to manipulate an internal transfer price to take advantage of corporate-tax differences across countries under both monopoly and oligopoly. We examine “cost plus” and “comparable uncontrollable price” as two alternative implementations of the so-called arm’s length principle (ALP) to mitigate
CHOI, Jay Pil +2 more
openaire +2 more sources