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The suitability and practicality of the OECD transfer pricing methods to Zimbabwe
2023The 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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TRANSFER PRICING METHODS: IMPLEMENTATION, POSITIVE AND NEGATIVE SIDES
2021Dünyadaki 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, 2021Satish Kumar +2 more
exaly
Transfer Pricing Methods Applied in Croatian Companies
2011Multinational 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, 2013Clive Emmanuel, Francesco Vallascas
exaly
Cost-based transfer pricing under R&D risk aversion in an integrated supply chain
International Journal of Production Economics, 2012Kenji Matsui
exaly