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Transfer pricing tools for adjusting the company’s profitability
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 The article examines the tools for adjusting the company’s profitability, which can be used in transfer pricing. In recent decades, countries have adopted various rules to combat tax evasion and tax avoidance.
D.M. , O.S.
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Management control in the transfer pricing tax compliant multinational enterprise [PDF]
, 2008 This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Jorissen, Ann +5 more
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Risk Assessment Methods of Transfer Pricing
Business Inform, 2023 Transfer pricing is one on the greatest problem of the global system of taxation and therefore the efficient TP tax control is of special importance. As the risk-oriented approach allows to improve the TP tax control, tax administrations as well as businesses should apply and develop it for the timely risks identification.
openaire +2 more sources
Main methodological principles of transfer pricing rules for financial transactions of the enterprises [PDF]
, 2022 Досліджено теоретичні аспекти трансфертного ціноутворення в Україні. Розглянуто загрози офшоризації банківської системи України для створення умов щодо зловживання трансфертним ціноутворенням з метою оптимізації оподаткування.
Moshkovska, O. +1 more
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Transfer Pricing of Multinational Enterprises in the Oil and Gas Industries and the Method of Coping with It [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i Khuṣūṣī, 2023 Tax has undeniable role in Provision of the governments general budget and special position in financial regime of all oil and gas contracts. Host states always trying to provide presence and investment conditions of multinational enterprices in oil and ...
Hesam Khodayarinejad, Mehrab Darabpour
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ТHE TRANSFORMATION CONCEPTION OF PRICING IN CONDITIONS OF GLOBALIZATION OF ECONOMY
Ekonomìčnij Vìsnik Nacìonalʹnogo Tehnìčnogo Unìversitetu Ukraïni "Kiïvsʹkij Polìtehnìčnij Institut", 2015 In the article are considered the factors of influence of globalization on transformation of conception of pricing. It is analyses features of processes of globalizations that influence on development of economy. The factors of influence of globalization
О. П. Чукурна
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TRANSFER PRICING AS A TOOLFOR FINANCIAL ANALYSIS OFENTERPRISES
Статистика и экономика, 2016 The article outlines the basics of using transfer pricing methods applied to the financial analysis of the enterprise. It focuses on the application of transfer pricing methods not only over prices control between related organizations, but for analysis ...
Alexey S. Besfamilnyy
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Revised OECD Transfer pricing Guidelines and the Czech tax policy
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 In applying the international principles to the taxation of Multinational Enterprises, one of the most difficult issues that have arisen is the establishment for tax purposes of appropriate transfer prices.
Veronika Solilová
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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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TRANSFER PRICES AND MARKET VALUE OF REINSURANCE TRANSACTIONS [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2017 As a result of the increasingly sustainable economic and financial crisis, which is characterized by the diminishing of the sums due to the state budget, the interest of more and more countries, including Romania, for the legalization and control over ...
Andreea - Lavinia CAZACU (NEAMȚU)
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