Results 341 to 350 of about 221,566 (370)
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An Experimental Comparison of Transfer Pricing Methods Under High and Low Private Information
SSRN Electronic Journal, 2005Transfer pricing is an important managerial decision in a decentralized firm. When there is no competitive market for an internally traded good or service, a fair transfer price must be established for the buying and selling divisions in the firm.
Kimberly M. Sawers, Woody M. Liao
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Base Erosion and Profit Shifting: Reliability and the Future of Transfer Pricing Methods
International Transfer Pricing Journal, 2014The authors consider how income may still be shifted even when transfer pricing rules are complied with. In addition, they examine the reliability of the one-sided methods in arriving at an unbiased result, and take a brief look at what the future may hold for transfer pricing.
J-P. Vidal, D. Larocque, J. Leroux
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The International Journal of Accounting, 2004
Abstract In this paper, we provide an empirical study of the association between the management's perception of the importance of environmental variables and their choice of international transfer-pricing methods in the context of a developing economy.
K.Hung Chan, Agnes W.Y. Lo
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Abstract In this paper, we provide an empirical study of the association between the management's perception of the importance of environmental variables and their choice of international transfer-pricing methods in the context of a developing economy.
K.Hung Chan, Agnes W.Y. Lo
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Legal Fundamentals of Selection of a Transfer Pricing Method
Business securityThe article discusses Russian transfer pricing methods, as well as the specifics of their application for assessing tax liabilities. The circumstances are considered, the analysis of which is necessary for the correct choice and application of transfer pricing methods.
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Coca-Cola Transfer Pricing Dispute: United States Case Analysis and Tax Policy Lessons for Indonesia
International Journal of Advance Social Sciences and Education (IJASSE)Decision of the Coca-Cola transfer pricing dispute in the United States Tax Court, which resulted in tax underpayment, can be used as a lesson for Indonesia. This research method is doctrinal, with a law, case, concept and interpretation approach.
A. Suharsono, N. Prasetyoningsih
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SSRN Electronic Journal, 2023
The quest to ensure that the tax planning activities of multinational enterprises operating in Nigeria do not erode the country's domestic tax base has led to the enactment and enforcement of the Transfer Pricing (TP) Regulations, 2018 in Nigeria. The TP Regulation provides for a comprehensive framework to ensure that the pricing of related party ...
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The quest to ensure that the tax planning activities of multinational enterprises operating in Nigeria do not erode the country's domestic tax base has led to the enactment and enforcement of the Transfer Pricing (TP) Regulations, 2018 in Nigeria. The TP Regulation provides for a comprehensive framework to ensure that the pricing of related party ...
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Journal of International Accounting, Auditing and Taxation, 1992
Abstract Multinational corporations (MNCs) often transfer goods between the parent and its domestic and/or international subsidiaries. Theoretically, the objectives and the choice of a domestic transfer pricing method are determined separately from the objectives and choice of an international method.
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Abstract Multinational corporations (MNCs) often transfer goods between the parent and its domestic and/or international subsidiaries. Theoretically, the objectives and the choice of a domestic transfer pricing method are determined separately from the objectives and choice of an international method.
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International Transfer Pricing Journal, 2017
This article is concerned with finding an appropriate transfer pricing method for determining the arm’s length price of active pharmaceutical ingredients (APIs in related-party transactions). It examines the available transfer pricing methods and sets out the appropriateness of each method for a particular type of transaction.
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This article is concerned with finding an appropriate transfer pricing method for determining the arm’s length price of active pharmaceutical ingredients (APIs in related-party transactions). It examines the available transfer pricing methods and sets out the appropriateness of each method for a particular type of transaction.
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International Transfer Pricing Journal, 2011
Ever since the OECD Discussion Draft with proposed amendments to Chaps. I-III of the OECD Guidelines came out, it has stirred opinions on the application of the new proposed standard for the hierarchy of transfer pricing methods. This article will seek to provide some answers to questions related to this topic by analysing the history of the hierarchy ...
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Ever since the OECD Discussion Draft with proposed amendments to Chaps. I-III of the OECD Guidelines came out, it has stirred opinions on the application of the new proposed standard for the hierarchy of transfer pricing methods. This article will seek to provide some answers to questions related to this topic by analysing the history of the hierarchy ...
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What do we know about transfer pricing? Insights from bibliometric analysis
Journal of Business Research, 2021Satish Kumar +2 more
exaly