Results 51 to 60 of about 221,566 (370)
Determinant of Transfer Pricing Decision in Infrastructure, Utility, and Transportation Companies
Jurnal Akuntansi Indonesia, 2020 This study aims to analyze and determine the affect of tax planning, thin capitalization, and intangible assets on company decisions in transfer pricing. This study uses 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to
Maharamya Karuna Anggani +1 more
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Comparing of Price Determination in Iranian Electricity Industry in BOT Models [PDF]
Pizhūhishnāmah-i Iqtiṣād-i Inirzhī-i Īrān, 2015 Utilizing modern financing methods have been focused by governments either for low public budgets or for higher cost productivity of private sector.
Mostafa Salimifar, Alireza Ghadimi
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Manipulation of transfer prices by multi-national companies in Nigeria
South African Journal of Economic and Management Sciences, 2023 Background: Transfer pricing manipulation diminishes revenue generation by the host countries. The results of the investigations in the literature show divergence to the extent of the impact of transfer pricing on economic growth in both the low- and ...
Aderounmu A. Ogunoye +2 more
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PENGARUH PROFITABILITAS, DEBT COVENANT DAN MEKANISME BONUS TERHADAP TRANSFER PRICING
Yudishtira Journal Indonesian Journal of Finance and Strategy Inside, 2022 This study aims to find out and provide empirical evidence on the Influence of Profitability, Debt Covenant and Bonus Mechanism on Transfer Pricing in Raw Goods Sector Companies listed on the IDX for the period 2016-2020.
Dyah Ayu Novieta Sari, Chaidir Djohar
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Transfer pricing as a means of minimizing tax manipulation in operations with non-residents
Problems of Theory and Methodology of Accounting, Control and Analysis, 2022 The article examines current trends in transfer pricing as a means of minimizing tax manipulation, including operations with non-residents. The concept of transfer pricing and controlled transactions, the criteria that indicate that the transaction is ...
S. Lehenchuk, I. Zhyhlei, I. Orlov
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Financial Accounting Aspects of Transfer Pricing [PDF]
Икономика и компютърни науки, 2019 The purpose of the paper is to perform a logical analysis of financial accounting aspects of transfer pricing. Interest in transfer pricing has increased in recent years, but not in terms of their financial accounting impact.
Anita Atanassova
doaj
BASIC METHODS OF CLASSIFICATION AND CHARACTERISTICS OF METHODS OF PRICING IN UKRAINE
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2014 The article provided definitions and shows the need to use different methods of pricing of enterprises. Exposed the reasons of the absence of a universal classification of pricing methods. The approaches of different authors to classify groups of pricing
A. Boguslavskiy
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Integrated Journal of Business and Economics, 2022 The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing.
Marheni Marheni +2 more
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CONFLICT OF INTERESTS IN TRANSFER PRICING
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2014 In the conditions of globalization all the companies try to find the effective ways of maximizing their profit. One of the instruments is the system of the transfer pricing that helps to optimize the costs and allocate effective the resources of the ...
M. Osvald
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Sosio Dialektika, 2022 This study was conducted to find out how to determine transfer pricing in mining companies listed on the IDX. The study used quantitative methods with purposive sampling, namely conditional sampling techniques.
Retno Kusumaningrum
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