Results 41 to 50 of about 221,566 (370)
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
doaj +1 more source
Proceedings of the International Conference on Industrial Engineering and Operations Management, 2023 Transfer pricing means the price that arises because of the existence of transfer goods, services, and other intangible assets between the companies that have a special relationship or related parties.
Erika Megadiana
semanticscholar +1 more source
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.
Cools, M., Emmanuel, C., Jorissen, A.
core +1 more source
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
doaj +1 more source
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
doaj +1 more source
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)
doaj
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis, 2022 This research was conducted to determine whether transfer pricing, institutional ownership and compensation for losses have an effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.
Puja Gusti Wardana, Ardan Gani Asalam
semanticscholar +1 more source
Transfer pricing in view of tax planning
Проблеми Законності, 2018 Transfer pricing for the tax legislation of Ukraine is a new phenomenon. This situation has caused a number of unresolved issues in both law enforcement and tax law science.
Олександрівна Марія Бондаренко
doaj +1 more source
Transfer Pricing Documentation: Globalization and Regional Optimization
Universal Journal of Accounting and Finance, 2022 The study was conducted in order to assess and analyse the impact of globalization and regional optimization on the activities of economic entities that are required to prepare transfer pricing documentation.
S. Korol +4 more
semanticscholar +1 more source
Transfer pricing rules in EU member states
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person.
Veronika Solilová
doaj +1 more source