Results 21 to 30 of about 23,629 (265)
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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Corporate Transparency And Impact of Investor Sentiment on Stock Prices [PDF]
پژوهشهای تجربی حسابداری, 2018 This study is aimed to examine the effects of corporate transparency (measured by some proxies including accruals-based earnings management, audit opinions, the quality of audit firms, state ownership and the related party transactions) on the investors'
javad shekarkhah +2 more
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Frontiers in Robotics and AI, 2020 Consensus achievement is a crucial capability for robot swarms, for example, for path selection, spatial aggregation, or collective sensing. However, the presence of malfunctioning and malicious robots (Byzantine robots) can make it impossible to achieve
Volker Strobel +3 more
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ACCOUNTING OF CONTROLLED TRANSACTIONS
Herald of Kyiv National University of Trade and Economics, 2022 Introduction. In the context of economic globalization, the role of international groups of companies (MNE Group). States are improving tax control over the payment of MNE Groups’ taxes, in particular, much attention is given to the rules of transfer pricing (TP).
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The Demonetization of Gold: Transactions and the Change in Control [PDF]
SSRN Electronic Journal, 2011 The authors consider three one-period models of money lending. The first model represents a two-perishable-good economy before gold demonetization: it has gold as money, no central bank, but has individuals who act as money lenders. The second model considers the effects of demonetization of gold by replacing the transaction use of gold with paper ...
Thomas Quint, Martin Shubik
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Risk on the Tax System of the E.U. from 2016 to 2022
ECONOMICS, 2023 This paper discusses the risks that businesses face in the tax system from the point of view of the cycle of money. The current research is about the influence of companies that participate in global tax transactions on the tax revenue.
Challoumis Constantinos
doaj +1 more source
Analysis of the velocities of escaped savings with that of financial liquidity [PDF]
Ekonomski Signali, 2018 This paper analyzes the impact factors of financial liquidity and of escaped savings of the economy. These two elements are important for the economy as determine its robustness.
Challoumis Constantinos
doaj
Transfer pricing as a means of minimizing tax manipulation in operations with non-residents
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 The article examines current trends in transfer pricing as a means of minimizing tax manipulation, including operations with non-residents. The concept of transfer pricing and controlled transactions, the criteria that indicate that the transaction is ...
I.V. , S.F. , I.V.
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Peculiarities of Transfer Pricing Supervision in Uncontrolled Transactions
Теоретическая и прикладная юриспруденцияThe aim of this article is to scrutinize the authority of tax agencies concerning the transfer pricing supervision in uncontrolled transactions among related parties.
E. Sh. Saliakhutdinov
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Animal‐assisted activities (AAAs) with therapy dogs have shown positive effects on patient well‐being and quality of life in various areas of medicine, including pediatric oncology. However, research on this topic is limited. The aim of this study is to present the current status of AAA in pediatric oncology in Germany, Austria, and
Jan‐Marius Wedig +7 more
wiley +1 more source