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
doaj +3 more sources
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
doaj +2 more sources
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
doaj +2 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Geometric analysis of Lorentzian distance function on spacelike hypersurfaces [PDF]
, 2009 Some analysis on the Lorentzian distance in a spacetime with controlled sectional (or Ricci) curvatures is done. In particular, we focus on the study of the restriction of such distance to a spacelike hypersurface satisfying the Omori-Yau maximum ...
Alias, Luis J. +2 more
core +3 more sources