Results 231 to 240 of about 7,680 (261)

The suitability and practicality of the OECD transfer pricing methods to Zimbabwe

2023
The provisions of Section 98B of the Zimbabwe Income Tax Act as read with the 35th schedule governing all related party transactions both domestic and cross border between companies forms the foundation of the transfer pricing legislative regulatory framework in Zimbabwe.
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The Classification and Prediction of Transfer Pricing Methods using Discriminant Analysis

Managerial Finance, 1982
An attempt is made in this paper to discriminate among four groups of transfer pricing methods namely: market price, cost, negotiation, and other methods, according to the transfer pricing objectives and other environmental issues (i.e. transfer pricing determinants).
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Methods of transfer price calculation: their features, advantages and disadvantages

JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
As we know the management of a firm is effective if there are contractual relations between responsibility centres. Transfer price is the basis of such relations, it determines at what price one centre of responsibility sells intermediate products, renders services to another centre of responsibility.
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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 ...
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Transfer Pricing System Based on the Method of Cash Flows Redistribution

Scientific Research and Development. Economics of the Firm, 2019
The article describes the system of transfer pricing based on the method of cash flows redistribution, developed by the author. The article describes such concepts as transfer price, transfer pricing, transfer pricing system. Methodological tools of research: analysis, synthesis, system approach. The author used the method of cash flows redistribution,
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TRANSFER PRICING METHODS: IMPLEMENTATION, POSITIVE AND NEGATIVE SIDES

2021
Dünyadaki küreselleşme bütün sosyal alanları etkilediği gibi ekonomik ilişkileri ve işlemleri de yoğun şekilde etkilemektedir. Ekonomik alandaki bu etkinin önemli sonuçlarından birisi de şirketlerin mal ve hizmet satışlarından en yüksek fayda (kardan daha geniş anlamda kullanılmıştır) sağlayacak fiyatı tespit etmeye yönelik uyguladıkları transfer ...
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What do we know about transfer pricing? Insights from bibliometric analysis

Journal of Business Research, 2021
Satish Kumar, Weng Marc Lim, Nitesh Pandey   +2 more
exaly  

Defenders of the status quo: making sense of the international discourse on transfer pricing methodologies

Review of International Political Economy, 2022
Rebecca Engebretsen, Fritz Brugger
exaly  

Transfer Pricing Methods Applied in Croatian Companies

2011
Multinational companies which are organized as holding companies can use transfer pricing as an instrument for (1) shifting its profits in countries with favorable tax conditions in order to avoid or to decrease tax liabilities and (2) trying to obtain competitive advantages in order to increase its market share on defined markets.
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Challenging the reliability of comparables under profit-based transfer pricing methods

Accounting and Business Research, 2013
Alessandro Mura, Clive Emmanuel
exaly