Results 11 to 20 of about 7,680 (261)

Transfer pricing as a means of minimizing tax manipulation in operations with non-residents

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021
The article examines current trends in transfer pricing as a means of minimizing tax manipulation, including operations with non-residents. The concept of transfer pricing and controlled transactions, the criteria that indicate that the transaction is ...
I.V. , S.F. , I.V.
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Is the legislation important in the context of transfer pricing? [PDF]

SHS Web of Conferences, 2021
Research background: The continuing trend of globalization and interconnection of national economics is reviling many opportunities as well as threats arising from this development.
Zvarikova Katarina, Kovalova Erika
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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
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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.
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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.
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
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ТHE TRANSFORMATION CONCEPTION OF PRICING IN CONDITIONS OF GLOBALIZATION OF ECONOMY

Ekonomìčnij Vìsnik Nacìonalʹnogo Tehnìčnogo Unìversitetu Ukraïni "Kiïvsʹkij Polìtehnìčnij Institut", 2015
In the article are considered the factors of influence of globalization on transformation of conception of pricing. It is analyses features of processes of globalizations that influence on development of economy. The factors of influence of globalization
О. П. Чукурна
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TRANSFER PRICING AS A TOOLFOR FINANCIAL ANALYSIS OFENTERPRISES

Статистика и экономика, 2016
The article outlines the basics of using transfer pricing methods applied to the financial analysis of the enterprise. It focuses on the application of transfer pricing methods not only over prices control between related organizations, but for analysis ...
Alexey S. Besfamilnyy
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Revised OECD Transfer pricing Guidelines and the Czech tax policy

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
In applying the international principles to the taxation of Multinational Enterprises, one of the most difficult issues that have arisen is the establishment for tax purposes of appropriate transfer prices.
Veronika Solilová
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TRANSFER PRICES AND MARKET VALUE OF REINSURANCE TRANSACTIONS [PDF]

Annals of the University of Craiova: Economic Sciences Series, 2017
As a result of the increasingly sustainable economic and financial crisis, which is characterized by the diminishing of the sums due to the state budget, the interest of more and more countries, including Romania, for the legalization and control over ...
Andreea - Lavinia CAZACU (NEAMȚU)
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