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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OECD Transfer Pricing Guidelines in the Polish legal system. An overview of recent problems
Prawo Budżetowe Państwa i Samorządu, 2019 The authors attempt to explore the status of the OECD Transfer Pricing Guidelines in the Polish Constitutional system and its meaning in the sphere of taxation.
Krzysztof Lasiński-Sulecki +1 more
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WORLD PRACTICE IN TRANSFER PRICING AND THE POSSIBILITY OF IMPLEMENTATION IN RUSSIA [PDF]
Legal Bulletin, 2023 The relevance of this study is because the issue of shortfall in tax revenues in the framework of transfer pricing remains important, due to the novelty of this institution in the Tax Code of the Russian Federation.
SALIAKHUTDINOV E.SH.
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Transfer Pricing Rules, OECD Guidelines, and Market Distortions [PDF]
Journal of Public Economic Theory, 2014 AbstractWe study the impact of transfer pricing rules on prices, firms' organizational structure, and consumers' utility in a two‐country monopolistic competition model with source‐based profit taxes. Firms can either be multinationals and serve the foreign market through a fully controlled affiliate, or be exporters and serve the foreign market by ...
BEHRENS, Kristian +2 more
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PRACTICAL APPROACH REGARDING THE BENCHMARK STUDY IN THE CONTEXT OF A TRANSFER PRICING ANALYSIS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021 Transfer pricing subject approached from the perspective of the transfer pricing analysis is relatively a new concept studied within the literature. The process of such an analysis involves the going through several stages, including the performance of
IOANA IGNAT
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PROBLEMS OF CLASSIFICATION AND VALUATION OF FINANCIAL ASSETS
Фінансово-кредитна діяльність: проблеми теорії та практики, 2022 . The article discusses the main problems of the classification and valuation of financial assets, namely, in terms of inconsistencies in the approaches proposed by the International Financial Reporting Standards (IFRS) and the OECD Transfer Pricing ...
V. Quliyev
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PERAN OECD DALAM MEMINIMALKAN UPAYA TAX AGRESIVENESS PADA PERUSAHAAN MULTINATIONALITY [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : OECD's Role in Minimizing Tax Aggressiveness Efforts at Multinationality Companies. This paper aims to prove the relation between multinationality transaction of tax heaven countries and the tax investigation toward the tax aggressiveness.
Hanindia Hajjar Damayanti, Dewi Prastiwi
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International Practices of Auditing and Controlling Transfer Pricing [PDF]
Problemi Ekonomiki, 2019 The aim of the article is to analyze international practices in the field of auditing and controlling transfer pricing and determine the directions of its use in the practice of auditing and controlling in Ukraine.
Fesenko Valeriіa V., Myhal Yuliia I.
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The complexity burden in transfer pricing compliance: A computational assessment of Ukrainian tax law and its implications for accounting [PDF]
Accounting and Financial ControlType of the article: Research Article Ukrainian transfer pricing legislation demonstrates a significantly higher level of regulatory complexity than international OECD standards, creating a disproportionate burden on the accounting and reporting system.
Serhii Lehenchuk +4 more
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Heeft transfer pricing alleen impact op de fiscale positie in de jaarrekening? [PDF]
MAB, 2013 Transfer pricing heeft niet alleen impact op de fiscale positie in de jaarrekening. Indien verrekenprijzen niet onder normale marktvoorwaarden zijn aangegaan, kan dit betekenen dat het resultaat over het jaar en de grootte en samenstelling van het ...
Franklin Hundscheid, Jaap Reyneveld
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