Results 21 to 30 of about 9,416 (297)
, 2016 The aim of this master thesis is to investigate if there is a need for transfer pricing in Norwegian hospitals, and which transfer pricing methods should be considered if such a need exists. As divisions in Norwegian hospitals are not always committed to reimburse goods or services provided by other divisions, some divisions have the opportunity to ...
Braut, Harald
openaire +2 more sources
Transfer pricing in the conditions of the Slovak Republic [PDF]
SHS Web of Conferences, 2021 Research background: All of the world’s economic relations in today’s world are subject to the process of globalization. Increasingly, the economic activity of many entrepreneurs transcends national borders, often operating in the form of multinational ...
Kubjatkova Anna, Krizanova Anna
doaj +1 more source
THE USE OF DIFFERENT METHODS OF TRANSFER PRICING: MATTERS OF CURRENT INTEREST
Финансы: теория и практика, 2017 Improving tax control over the use of transfer pricing mechanisms in order to minimize tax is a major policy priority for every country. The need for regulation in this area is dictated by the ongoing globalization of business as well as the possibility ...
E. S. Samarina
doaj +1 more source
Tikrit Journal of Administrative and Economic Sciences, 2021 The research aimed at identifying the application methods of transfer pricing in Alan Group for producing Kawanter as a sample of the research in order to evaluate performance its two divisions particularly and whole factory through (ROI as a traditional
Hazim Hashim Mohammed
doaj +1 more source
THE CURRENT STATE OF TAX CONTROL OVER TRANSFER PRICING IN UKRAINE
Economics & Education, 2022 The purpose of the article is to summarize and present the genesis of transfer pricing in Ukraine, to identify the problems and to assess the prospects of Ukraine in this direction. Methodology.
Inna Korin
doaj +1 more source
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.
doaj +1 more source
The impact of corporate governance on the choice of transfer pricing methods in China
, 2014 The Impact of Corporate Governance on the Choice of Transfer Pricing Methods in China by HAN Xue Master of Philosophy Recent scandals involving related party transactions (RPTs) have attracted researchers’ and governments’ attention. Because imperfections exist in the legislation of RPTs, business groups might abuse transfer pricing of such ...
HAN, Xue
openaire +3 more sources
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
doaj +1 more source
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
doaj +1 more source
Transfer pricing as a management accounting tool [PDF]
, 2020 Досліджено теоретико-методичні аспекти трансфертного ціноутворення суб’єкта підприємницької діяльності для формування комплексної інформаційної системи управління підприємством із розгалуженою структурою.
Титенко, Лариса Василівна +3 more
core +1 more source