Results 21 to 30 of about 7,680 (261)
An exploratory survey of transfer pricing in selected South African listed companies
South African Journal of Business Management, 1989 The use of transfer pricing among certain sectors of the JSE is investigated by means of a questionnaire survey. Information regarding the transfer pricing methods used and the management control systems applicable to those prices was requested.
A. A.P.C. Geboers +2 more
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Determinant of Transfer Pricing Decision in Infrastructure, Utility, and Transportation Companies
Jurnal Akuntansi Indonesia, 2020 This study aims to analyze and determine the affect of tax planning, thin capitalization, and intangible assets on company decisions in transfer pricing. This study uses 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to
Maharamya Karuna Anggani +1 more
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Comparing of Price Determination in Iranian Electricity Industry in BOT Models [PDF]
Pizhūhishnāmah-i Iqtiṣād-i Inirzhī-i Īrān, 2015 Utilizing modern financing methods have been focused by governments either for low public budgets or for higher cost productivity of private sector.
Mostafa Salimifar, Alireza Ghadimi
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Manipulation of transfer prices by multi-national companies in Nigeria
South African Journal of Economic and Management Sciences, 2023 Background: Transfer pricing manipulation diminishes revenue generation by the host countries. The results of the investigations in the literature show divergence to the extent of the impact of transfer pricing on economic growth in both the low- and ...
Aderounmu A. Ogunoye +2 more
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Transfer pricing in view of tax planning
Проблеми Законності, 2018 Transfer pricing for the tax legislation of Ukraine is a new phenomenon. This situation has caused a number of unresolved issues in both law enforcement and tax law science.
Олександрівна Марія Бондаренко
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THE TRANSFER PRICING METHOD: PRACTICAL APPROACH
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 The transfer pricing case is a method that applies to those economic entities that carry out transactions between related parties, as is the case of the economic entity under review in the auto parts industry, in the context of tax authorities not wanting to allow companies to evade paying taxes, thereby taking unfair advantage of low-income ...
TIRAU ADRIAN, COZMA ION
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Transfer pricing rules in EU member states
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person.
Veronika Solilová
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Financial Accounting Aspects of Transfer Pricing [PDF]
Икономика и компютърни науки, 2019 The purpose of the paper is to perform a logical analysis of financial accounting aspects of transfer pricing. Interest in transfer pricing has increased in recent years, but not in terms of their financial accounting impact.
Anita Atanassova
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BASIC METHODS OF CLASSIFICATION AND CHARACTERISTICS OF METHODS OF PRICING IN UKRAINE
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2014 The article provided definitions and shows the need to use different methods of pricing of enterprises. Exposed the reasons of the absence of a universal classification of pricing methods. The approaches of different authors to classify groups of pricing
A. Boguslavskiy
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CONFLICT OF INTERESTS IN TRANSFER PRICING
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2014 In the conditions of globalization all the companies try to find the effective ways of maximizing their profit. One of the instruments is the system of the transfer pricing that helps to optimize the costs and allocate effective the resources of the ...
M. Osvald
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