Results 1 to 10 of about 85,170 (253)
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
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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
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TAXATION IN THE DIGITAL ECONOMY
Хабаршысы. Экономика сериясы, 2021 The digital economy is increasingly replacing the everyday economy. The continued rapid pace of technology development and its use in business presents exciting opportunities for entrepreneurs and challenges for tax authorities.
B.B. Sultanova +2 more
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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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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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Analysis of PSM after implementation of CbCR policy in Indonesia
Jurnal Akuntansi dan Auditing Indonesia, 2021 The Country-by-Country Reporting (CbCR) policy requires that multinational enterprises report financial information of all of their business group members globally.
Adang Hendrawan +3 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 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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