Results 11 to 20 of about 221,566 (370)

Challenging the reliability of comparables under profit-based transfer pricing methods

Accounting and Business Research, 2013
Under profit-based transfer pricing methods, the selection of comparable companies is essential if detection of transfer price manipulation is to be reliable. Comparative advantage as embedded in internalisation theory argues that foreign-controlled companies (FCCs) should, in the long run, display greater profitability than domestic-controlled ...
A. Mura, Clive Emmanuel, Francesco Vallascas   +2 more
exaly   +5 more sources

Transfer Pricing under Asymmetric Information — An Evaluation of Alternative Methods [PDF]

European Accounting Review, 1994
This paper analyzes optimal transfer prices in a simple setting with two divisions. One division receives a special order. In order to fulfill it an upstream division has to supply an intermediate good. The production costs of the divisions are their respective private information.
Alfred Wagenhofer
openalex   +3 more sources

Transfer pricing tools for adjusting the company’s profitability

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022
The article examines the tools for adjusting the company’s profitability, which can be used in transfer pricing. In recent decades, countries have adopted various rules to combat tax evasion and tax avoidance.
D.M. , O.S.
doaj   +2 more sources

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness [PDF]

Critical Perspectives on Accounting, 2010
In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities.
Abdel-Khalik, Action Aid, Anderson, Armstrong, Association for Accountancy & Business Affairs, Atkinson, Avi-Yonah, Baker, Berry, Bhat, Borkowski, Brittain-Catlin, Browder, Buchanan, Bush, Chan, Christensen, Christensen, Christian-Aid, Christian-Aid, Clateman, Clateman, Clateman, Clausing, Cools, Cuddington, Dauvergne, de Boyrie, Eden, Eden, Emmanuel, Ernst, Ernst, European Commission, Eversen, Forest Trends, Forsberg, Froud, Garrison, Global Witness, Gramlich, Gunter, Harris, Henderson Global Investors, Henderson Global Investors, Hines, Hirshleifer, Ho, Horngren, Hugh Willmott, Hunt, International Accounting Standards Board, Jacob, Kar, Kennedy, Klassen, Klein, Komisar, Korten, KPMG, KPMG, KPMG, McMechan, Mehafdi, Mehafdi, Mitchell, Mitchell, Mo, Monbiot, Moser, Offe, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Oyelere, Palan, Picciotto, Picciotto, Plasschaert, Plasschaert, Prem Sikka, PricewaterhouseCoopers, Pritchard, Ruehl, Rugman, Schaefer, Sikka, Sikka, Smith, Stewart, Sun, Tang, Tax Justice Network, Thomas, Thomas, Tikhomirov, Tippett, Tripathi, Turner, UK Accounting Standards Board, UK Africa All Party Parliamentary Group, UK Home Office, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Department of Economic and Social Affairs, United Nations Economic and Social Council, United Nations Food & Agriculture Organisation, US General Accounting Office, US General Accounting Office, US Government Accountability Office, US Internal Revenue Service, US Senate Joint Committee on Taxation, US Treasury, Vasilyev, Volsinov, Weichenrieder, Weinthal, Williamson, Zdanowicz   +119 more
core   +3 more sources

The Economics of Transfer Pricing Methods & Management of Tax Risk

SSRN Electronic Journal, 2014
In this paper I derive a straightforward condition, which I call the Arm’s Length Dual Condition (ALD), for a controlled price to be, or not to be, arm’s length. A proof of the validity of this condition is carried out with respect to the Resale Price, the Cost Plus and the Transactional Net Margin pricing methods and it shows that contrary to general ...
Alessio Rombolotti
openalex   +2 more sources

General Considerations on the Impact of Transfer Pricing Performed by Multinational Companies on a National Economy

Agora International Journal of Economical Sciences, 2020
The presence of an increasing number of multinational companies leads to an increase in the number of international transactions due to trade between entities belonging to these companies, but also due to exchanges with other international companies ...
Rica Ivan, Călin Tănase Ladar
doaj   +2 more sources

Analysis of the Most Suitable Transfer Pricing Method in Making Corresponding Adjustments

Journal Research of Social Science, Economics, and Management
The implementation of corresponding adjustments in Indonesia has become a pressing issue amid growing concerns over cross-border tax avoidance and transfer pricing manipulation. Corresponding adjustments are designed to prevent double taxation resulting from primary adjustments made by partner countries in international affiliated transactions. However,
Nur M Ikhwanudin, Ning Rahayu
openaire   +2 more sources

Resale price method as a method of transfer pricing verification [PDF]

Letopis naucnih radova Poljoprivrednog fakulteta, 2014
Nedeljko Tica, Vladislav Zekić, Dragan Milić   +2 more
openalex   +2 more sources

The impact of corporate governance on the choice of transfer pricing methods in China

, 2008
The Impact of Corporate Governance on the Choice of Transfer Pricing Methods in China by HAN Xue Master of Philosophy Recent scandals involving related party transactions (RPTs) have attracted researchers’ and governments’ attention. Because imperfections exist in the legislation of RPTs, business groups might abuse transfer pricing of such ...
Xue Han
openalex   +3 more sources

TRANSFER PRICING METHODS

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
doaj   +2 more sources