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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Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic
Financial Law Review, 2022 The article focuses on the transfer pricing in the Slovak Republic. The main subject of this article is the analysis of the legal regulation of transfer pricing of controlled transactions between ...
Filip Baláži, Elena Lazoríková
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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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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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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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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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Assessing Pharmacy Costs of Intravenous Push Controlled Substance Waste in Hospital-Based Areas: A Multi-Site Study [PDF]
PharmacyIntravenous push (IVP) administration of controlled substances in hospital settings presents operational challenges related to medication waste, documentation, and diversion risk.
John Hertig +5 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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Principles for the Authorities on Activities with Controlled Transactions
, 2023 Principles for the authorities on activities with controlled transactions are based on the examination of the utility of the economy and the maximization of the utility of companies of controlled transactions.
Challoumis, Dr. Constantinos
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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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