Results 21 to 30 of about 28,434 (258)
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
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The Impact of Transfer Pricing on the Company’s Image. Implications in Audit Work [PDF]
Audit FinanciarIn an economy strongly marked by globalisation, transfer pricing is at the top of the agenda of taxpayers, tax authorities and regulatory bodies, with its influence manifested primarily in the fiscal area, respectively in the correct determination and ...
Mihai LUPU +2 more
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Dynamic Analysis of UAV’s Motor Support Bar Length Control System [PDF]
, 2019 UAV (Unmanned Aerial Vehicle) can be described as aircraft that do not need any presence of pilots inside it. Basically, UAV is come out in a small aircraft sothat the aircraft can be easily controlled by the people from afar[1].
Bin Ibrahim, Zunaidi +5 more
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Formulating the International Tax Debate: Where Does Formulary Apportionment Fit? [PDF]
, 2020 As the contributions in this volume are being written, the Inclusive Framework nations, a group drawn together by the Organisation for Economic Co-operation and Development (OECD) as part of its Base Erosion and Profit Shifting (BEPS) project, are in the
Grinberg, Itai
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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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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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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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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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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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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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