Results 11 to 20 of about 9,416 (297)
Статистика и экономика, 2016 This article discusses methods of transfer pricing as a set of methods and operations on the justification of compliance rates in a transaction between related parties market level.
Olga A. Kirova, Nikolaj E. Nazarov
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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 ...
Perčević, Hrvoje, Hladika, Mirjana
exaly +5 more sources
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
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International Practices of Auditing and Controlling Transfer Pricing [PDF]
Problemi Ekonomiki, 2019 The aim of the article is to analyze international practices in the field of auditing and controlling transfer pricing and determine the directions of its use in the practice of auditing and controlling in Ukraine.
Fesenko Valeriіa V., Myhal Yuliia I.
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THE TRANSFER PRICING FILE AND TAX CONTROVERSIES - AN EMPIRICAL STUDY [PDF]
Studies and Scientific Researches: Economics Edition, 2022 Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer ...
Anatol Melega +2 more
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TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES [PDF]
Annals of the University of Oradea: Economic Science, 2008 Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over 60% of cross-border transfers are represented by intra-group transfers.
Pop Cosmina, Pop Valer, Balaciu Diana
openaire +2 more sources
CONFLICT OF INTERESTS IN TRANSFER PRICING
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2014 In the conditions of globalization all the companies try to find the effective ways of maximizing their profit. One of the instruments is the system of the transfer pricing that helps to optimize the costs and allocate effective the resources of the ...
M. Osvald
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Transfer pricing in view of tax planning
Проблеми Законності, 2018 Transfer pricing for the tax legislation of Ukraine is a new phenomenon. This situation has caused a number of unresolved issues in both law enforcement and tax law science.
Олександрівна Марія Бондаренко
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ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING [PDF]
Annals of the University of Petrosani: Economics, 2011 The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin.
TÜNDE VERES
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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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