Results 331 to 340 of about 221,566 (370)

TAX REGULATION OF TRANSFER PRICING AND ITS IMPACT ON INTERNATIONAL BUSINESS

Actual Problems of Economics
The article examines the theoretical, methodical and practical issues of transfer pricing in the company taxation system. The principles of choosing different methods of transfer pricing, the procedure and features of their application are given: the ...
Nataliia Stebliuk, Daniil Myronenko, Rostislav Botvinov, N. Nebaba, Kostyantyn Serdyukov   +4 more
semanticscholar   +1 more source

Tax risks of business entities in the field of transfer pricing and ways to prevent and minimise them

Herald of Economics
Introduction. The introduction of the transfer pricing fiscal regulation system in Ukraine restricts business entities to use it for tax minimisation purposes, which leads to a reduction in fiscal revenues, outflow of profits to low-tax jurisdictions ...
O. Kvasovskyi, M. Stetsko, Olga Nipialidi   +2 more
semanticscholar   +1 more source

Transfer pricing as a company management tool

Moscow University Economics Bulletin, 2021
This article studies one of the most complicated and yet popular company management tools, the transfer pricing. The author considers the aims and purpose of transfer pricing, the formation of a transfer pricing system as a company management tool ...
E. Avtukhova
semanticscholar   +1 more source

Cost-based transfer pricing with the existence of a direct channel in an integrated supply chain

Journal of Modelling in Management, 2021
Purpose This study aims to analytically explore the economic role of transfer pricing in a vertically integrated supply chain with a direct channel, specifically when it uses cost-based transfer prices, as is frequently observed in management practices.
Jumpei Hamamura
semanticscholar   +1 more source

The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting

, 2021
This research proposes the Theory of Constraints (TOC) throughput accounting (TA) as an alternative management control mechanism in an international transfer pricing setting.
Gustavo da Silva Stefano, T. Antunes, D. P. Lacerda, Maria Isabel Wolf Motta Morandi, F. Piran   +4 more
semanticscholar   +1 more source

Developments Regarding the Transfer Pricing Method for Exports of Commodities

International Transfer Pricing Journal, 2014
The 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

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,
openaire   +1 more source

Research on Price Prediction of the Land Transfer Based on the Maximum Entropy Method

Applied Mechanics and Materials, 2012
With the rapid development of economy and the speeding-up market, the extention of construction land is inevitable and the land transfer price also becomes increasingly salient. There are many factors affect the price of the land transfer. In this paper the auther constructs the price forecasting model of land transfer using maximum entropy method and ...
Qiao Yan, Ming Shun Li
openaire   +1 more source

THE INFLUENCE OF FOREIGN OWNERSHIP, BONUS MECHANISM AND TAX BURDEN ON TRANSFER PRICING

Proceedings of Economics Business Innovation & Creativity
The study explores the influence of Foreign Ownership, Bonus Mechanisms and Tax Burden on Transfer Pricing in the context of multinational corporations. Transfer Pricing, as one of the company's tax management strategies.
Veronica Sella Saputra, Dinar Ambarita
semanticscholar   +1 more source

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).
openaire   +1 more source