Results 1 to 10 of about 23,629 (265)
Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance [PDF]
SHS Web of Conferences, 2021 Research background: The way of pricing intra-group transactions (controlled transactions in the terms of transfer pricing) should be in line with the arm´s length principle, whether we consider nationally or transnationally related business entities. If
Kramarova Katarina
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A deep residual 1D-CNN with self-attention for fraud transaction detection in virtual economies [PDF]
Scientific ReportsAs virtual economies in the metaverse continue to grow, the need for real-time risk assessment in financial transactions has become critical. Traditional fraud detection systems often face challenges in keeping pace with the complexity and speed of ...
Kamel K. Mohammed +3 more
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Journal of Accounting and Finance in Emerging Economies, 2022 Purpose: The paper aims, from an African perspective, to investigate the practice of inconsistent custom duty valuations experienced by related MNEs and to explore the impact this may have on MNEs.
Marina Bornman, Simba Chirevo
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The Role of Risk to the International Controlled Transactions [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2018 This paper is about the impact of risks on the controlled transactions procedures. The mainstream is that controlled transactions are made by international companies to avoid high tax rates, but at the same time, these companies have to face ...
Constantinos CHALLOUMIS
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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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Identification of Significant Economic Risks to the International Controlled Transactions [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2018 This paper shows the types of risks that an enterprise which participates in controlled transactions should undertake to its risk examination procedure. This work clarifies these risks and analyzes them.
Constantinos CHALLOUMIS
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Concurrency Control in Transactional Drago [PDF]
, 2002 The granularity of concurrency control has a big impact on the performance of transactional systems. Concurrency control granularity and data granularity (data size) are usually the same. The effect of this coupling is that if a coarse granularity is used, the overhead of data access (number of disk accesses) is reduced, but also the degree of ...
Marta Patiño-Martínez +3 more
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Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups [PDF]
Облік і фінансиExternal 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
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Analysis of the Influence of Digital Banks on Bank Profitability
Jurnal Ilmu Keuangan dan Perbankan, 2023 This article aims to present an analysis of the influence of digital banks on bank profitability in Indonesia in 2013–2021. The research method used is a comparative causal method with secondary data from annual reports of sample banks taken purposively
Johan Lazuardi* +2 more
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Impact factor of bureaucracy to the tax system [PDF]
Ekonomski Signali, 2023 This paper is about the sensibility of taxation in the bureaucracy. Therefore, this study is for the impact factor of the tax revenues of the countries which are tax havens subject to the trustworthiness of the tax system.
Challoumis Constantinos
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