Results 31 to 40 of about 221,566 (370)
The role of digitalization of transfer pricing in the company’s management accounting system
International Journal of Applied Economics, Finance and Accounting, 2023 The aim of the article was to study the theoretical and methodological aspects of the use of digital technologies in transfer pricing for the collection of the information background for management accounting.
N. Poyda-Nosyk +5 more
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Galic'kij ekonomičnij visnik, 2022 The article examines the theoretical aspects of transfer pricing in Ukraine. Threats of offshoring the banking system of Ukraine to create conditions for the abuse of transfer pricing in order to optimize taxation are considered.
O. Moshkovska
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Functions, Assets and Risk Analysis in the Preparation of Transfer Pricing Documentation
Universal Journal of Accounting and Finance, 2021 The topicality of scientific and applied research, which was aimed at developing and improving methods of tax administration of transfer pricing, is the relative novelty of the active use of this tool.
Mariana I. Muzychuk, O. Fomina
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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
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THE NEED OF TRANSFER PRICING RULES IN MINIMIZING THE TAX AVOIDANCE PHENOMENON
European Journal of Accounting, Finance & Business, 2021 The transfer pricing mechanism became one of the top international issues in the tax matter, being one of the most used practices for tax avoidance by the multinational companies, raising many debates on the motives that stay behind this practice and on ...
Marius-Sorin Ciubotariu, Corina Petrescu
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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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AKUA: Jurnal Akuntansi dan Keuangan, 2023 This study aims to examine the effect of Transfer Pricing and Financial Distress on Tax Avoidance with Leverage as a moderating variable in LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The independent variable in
Irawati Sianturi, Aris Sanulika
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METHODOLOGICAL TOOLS FOR MAKING MANAGEMENT DECISIONS ON TRANSFER PRICING
Економіка розвитку систем, 2023 The article systematises methodological tools for making managerial decisions on transfer pricing. An analysis of domestic scientific works on the study of the list of methodological tools for determining transfer prices is carried out.
Oleksandr Muravskyi
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A Practical Analysis of Transfer Pricing Methodologies for Bilateral Advance Pricing Arrangements [PDF]
, 2007 I was previously Director of Mutual Agreement Procedures, National Tax Agency ('NTA'), in Japan. This paper was written during my stay at Columbia University as senior visiting research scholar.
Yamakawa, Hiroki
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