Results 1 to 10 of about 221,566 (370)
Methodological Aspects and Methods of Transfer Pricing in Ukrainian Banking Institutions [PDF]
International Economic Policy, 2006 This article examines the methodological aspects and methods of transfer pricing in Ukrainian banking institutions. It explores the approaches used to define the functions of transfer pricing from the perspective of pricing theory and enterprise ...
Taras Savchenko
doaj +9 more sources
Transfer Pricing Methods for Services and the Policy of Fixed Length Principle [PDF]
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
doaj +6 more sources
Application of transfer pricing methods in related companies in Croatia [PDF]
Economic Research-Ekonomska Istraživanja, 2017 The main purpose of this paper was to investigate and identify which transfer pricing methods are applied in related companies in Croatia, as well as to give certain recommendations that would improve the control of transfer pricing in Croatia. The primary data for this study were collected through the survey which was conducted on a sample of related ...
Hrvoje Perčević, Mirjana Hladika
semanticscholar +6 more sources
Tikrit Journal of Administrative and Economic Sciences, 2021 The research aimed at identifying the application methods of transfer pricing in Alan Group for producing Kawanter as a sample of the research in order to evaluate performance its two divisions particularly and whole factory through (ROI as a traditional
Hazim Hashim Mohammed
doaj +4 more sources
Comparison of Transfer Pricing methods and their application in disputed tax cases in Indonesian courts [PDF]
Legalpreneur JournalTransfer pricing is a trending topic of taxation in various worlds, not least in Indonesia. Directorate General of Taxation is very aggressive to supervise and monitor the practices of transfer pricing conducted by the taxpayer, because it is not just a case of fictitious tax refunds and tax realtor practices that erode the potential for state revenue
Besdy Besdy +3 more
semanticscholar +3 more sources
Risk Assessment Methods of Transfer Pricing
Business Inform, 2023 Transfer pricing is one on the greatest problem of the global system of taxation and therefore the efficient TP tax control is of special importance. As the risk-oriented approach allows to improve the TP tax control, tax administrations as well as businesses should apply and develop it for the timely risks identification.
Mariana I. Muzychuk
openaire +3 more sources
The Essence of Transfer Pricing Mechanism and Risks of International Companies Arising with its Use
Вестник Российского экономического университета имени Г. В. Плеханова, 2023 Today companies, including international ones function in harsh conditions of external instability, thus they try to optimize their financial results in different ways.
A. I. Tsyganova
doaj +2 more sources
A Comparison of Transfer Pricing Methods and Its Adoption in Disputed Tax Cases in Indonesia [PDF]
International Journal of Scientific and Research Publications (IJSRP), 2020 In most countries including Indonesia, entities are given liberty to use their own discretion in deciding the most appropriate methods in measuring transfer prices.
Anto Moina
openaire +2 more sources
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 +2 more sources
CRITERIA OF A BENCHMARKING STUDY OF COMPARABLE COMPANIES FOR THE IMPLEMENTATION IN THE NET PROFIT TRANSFER PRICING METHOD [PDF]
Bulletin of Taras Shevchenko National University of Kyiv. Economics, 2022 The article analyzes the statutory requirements for the criteria to select comparable companies in the framework of building the range of profitability of independent companies, which corresponds to the principle of “arm’s length”. Among the five transfer pricing methods used to analyze the compliance of controlled transactions with the principle of ...
Z. Varnalii, Serhii Matsur
openalex +2 more sources