Results 21 to 30 of about 902,714 (285)
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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Analysis of Price Differences for Transfer Prices Auditing in the Controlled Import Transactions
Статистика України, 2018 The article’s objective is to justify and develop a method for analyzing price differences in the controlled foreign economic transactions of enterprises, for further auditing and analyzing transfer prices in foreign economic transactions with related ...
V. V. Fesenko
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Adjustments and comparability between controlled and uncontrolled transactions [PDF]
Ekonomija: teorija i praksa, 2017 In order to achieve a greater degree of comparability between controlled and uncontrolled transactions, it is necessary to make certain adjustments (in the paper we will explain accounting adjustments, adjustments in the balance sheet and other ...
Drobnjaković Maja
doaj
Public-sector organizations and the dynamics of public cash: evidence from data on public transactions [PDF]
The European Journal of Comparative EconomicsWe investigate interlinkages among public-sector organizations by studying the dynamics of public cash. Analyzing a comprehensive database of public-cash transactions in Slovenia, we construct weekly time series of cash sums disbursed by direct budget ...
Peter Grajzl, Barbara Mörec
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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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Static Application-Level Race Detection in STM Haskell using Contracts [PDF]
, 2013 Writing concurrent programs is a hard task, even when using high-level synchronization primitives such as transactional memories together with a functional language with well-controlled side-effects such as Haskell, because the interferences generated by
Demeyer, Romain, Vanhoof, Wim
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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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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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Efficient Computation of Sensitivity Coefficients of Node Voltages and Line Currents in Unbalanced Radial Electrical Distribution Networks [PDF]
, 2012 The problem of optimal control of power distribution systems is becoming increasingly compelling due to the progressive penetration of distributed energy resources in this specific layer of the electrical infrastructure. Distribution systems are, indeed,
Boudec, Jean-Yves Le +3 more
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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
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