Results 221 to 230 of about 7,680 (261)
Some of the next articles are maybe not open access.
Transfer Pricing Methods for Services
SSRN Electronic Journal, 2018This paper is about the methods which used in services. Thereupon, we have an analysis about the ways that a company which participates in controlled transactions of transfer pricing can tackle tax issues using the appropriate method. Services should comply with the requirements of the arm’s length principle.
openaire +1 more source
Transfer pricing – definition and methods [PDF]
, 2019 Abstract: Transfer prices refer to the terms and conditions which so called “associated enterprises” agree for their “controlled transactions.” Examples of such transactions are the provision of management services, the supply of goods and the provision of loans.
Gorgieva-Trajkovska, Olivera +3 more
openaire
Managerial Finance, 1982
In this paper the main objectives of transfer pricing are discussed as well as methods that have been suggested for each objective to be achieved. Also investigated are the interrelationships among transfer pricing objectives, methods, and circumstances under which companies ...
openaire +1 more source
In this paper the main objectives of transfer pricing are discussed as well as methods that have been suggested for each objective to be achieved. Also investigated are the interrelationships among transfer pricing objectives, methods, and circumstances under which companies ...
openaire +1 more source
Simplification in Transfer Pricing
Florida Tax Review, 2021It is the aim of this contribution to sustain that, despite the inherent complexity that the enforcement of the arm’s length rationale entails, it is feasible—and desirable—to introduce simplification measures without abandoning this worldwide accepted standard, especially in the context of developing countries and despite reticence shown by ...
openaire +2 more sources
Optimal Transfer Pricing Method and Fixed Cost Allocation
Abacus, 1996Prior empirical research on transfer pricing only reported what firms do but seldom explained why. This study moves the research forward by introducing hypothesis testing.Atkinson (1987) shows that pricing transfers at variable cost when capacity is in excess. as prescribed by economic theory.
openaire +1 more source
Transfer Pricing: Is the Comparable Uncontrolled Price Method the Best Method in all Cases?
ACTA UNIVERSITATIS DANUBIUS. OECONOMICA, 2012The transfer price scope is becoming a very important issue for all companies that comprise from different departments or have a network of branches. These companies are obliged to present the way of price determination for transactions that they have with their branches or other relevant members of their network. The establishment of the multinational
openaire +1 more source
The New Bulgarian Ordinance on Transfer Pricing Methods
International Transfer Pricing JournalSince 1 January 2026, Bulgaria has applied a new Ordinance on the procedure and methods for determining market prices, which replaced the 2006 Ordinance. The new rules reflect the evolution of the OECD Transfer Pricing Guidelines over the past two decades and form part of Bulgaria’s process of accession to the OECD. This article provides an overview of
openaire +1 more source
Legal Fundamentals of Selection of a Transfer Pricing Method
Business securityThe article discusses Russian transfer pricing methods, as well as the specifics of their application for assessing tax liabilities. The circumstances are considered, the analysis of which is necessary for the correct choice and application of transfer pricing methods.
openaire +1 more source
Developments Regarding the Transfer Pricing Method for Exports of Commodities
International Transfer Pricing Journal, 2014The author considers developments and advantages in the use of the PECEX method, which is used to determine transfer prices for exports of commodities, as well as challenges taxpayers may still face when applying this method.
openaire +1 more source
Prioritizing Transfer Pricing Methods: An Indian and Global Perspective
International Transfer Pricing Journal, 2015The author analyses the priority given to various transfer pricing methods from an Indian perspective, as well as from the perspective of the OECD and various countries around the world.
openaire +1 more source