Results 21 to 30 of about 32,304 (305)
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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Sensors, 2021 Renewable energy microgeneration is rising leading to creation of prosumer communities making it possible to extract value from surplus energy and usage flexibility.
Nikita Karandikar +2 more
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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
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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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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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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).
openaire +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
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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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