Results 11 to 20 of about 28,434 (258)

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
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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
doaj   +1 more source

Management control in the transfer pricing tax compliant multinational enterprise [PDF]

, 2008
This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Cools, M., Emmanuel, C., Jorissen, A.
core   +1 more source

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

The role of accounting in the German financial system [PDF]

, 2003
This chapter analyzes the role of financial accounting in the German financial system. It starts from the common perception that German accounting is rather "uninformative".
Leuz, Christian, Wüstemann, Jens
core   +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

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
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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
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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
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Analysis Method of Transfer Pricing Used by Multinational Companies Related to Tax Avoidance and its Consistencies to the Arm's Length Principle

Binus Business Review, 2015
The purpose of this study is to evaluate about how Starbucks Corporation uses transfer pricing to minimize the tax bill. In addition, the study also will evaluate how Indonesia’s domestic rules can overcome the case if Starbucks UK case happens in ...
Nuraini Sari, Ririn Susanti Hunar
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