Results 11 to 20 of about 372 (131)

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
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Transfer pricing and safe harbours

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
Transfer prices are significant for both taxpayers and tax administrations because they determine in large part taxable profits of associated enterprises in different tax jurisdictions.
Veronika Solilová
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ULUSLARARASI MALİ İHTİLAFLARIN ÇÖZÜMÜNDE İDARİ YAKLAŞIMLAR

Journal of Business Administration and Social Studies, 2021
As the integration of national economies and international transactions proceeds, in this context, the establishment of prices for goods, intellectual property, services and know-how between foreign associated enterprises and parent corporations in ...
Elif CENKERİ
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TRANSFER PRICING AND TAX COMPLIANCE IN ROMANIA AND POLAND: A COMPARATIVE STUDY WITH INSIGHTS ON AI’S ROLE IN MODERN TAX ADMINISTRATION [PDF]

Business Excellence and Management
This paper investigates the regulations of transfer pricing taxation in Romania and Poland with respect to the assertion of implementing OECD Guidelines and its infliction on tax avoidance attitudes.
Cornelia NASTASE
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International Governance Through Soft Law: The Case of the OECD Transfer Pricing Guidelines [PDF]

SSRN Electronic Journal, 2012
Soft law plays an important role in the regulation of international tax matters. This paper focuses on the case of the OECD Transfer Pricing Guidelines and analyses the relationship between this non-binding instrument and the formal sources of law.
openaire   +5 more sources

Good Practice for Transfer Pricing in Selected OECD Countries

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2020
Over the past decades the use of transfer pricing has increased significantly. It was noted that transfer pricing impacts on many areas of enterprise management.
Magdalena Szymczak
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Transfer pricing and the Czech tax policy

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
The Czech Republic as a small open economy with an extensive network of the international tax treaties for the avoidance of the double taxation prevents from shifting the tax base of the associated enterprises to countries with preferential tax regime ...
Veronika Solilová, Veronika Sobotková
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Illegal State Aids and Multinational Companies: the European Commission Decision on the Apple - Ireland Tax Ruling

European Papers, 2016
(Series Information) European Papers - A Journal on Law and Integration, 2016 1(3), 1259-1261 | European Forum Highlight of 20 September 2016 | (Abstract) In its decision of 30 August 2016, the European Commission found that Ireland granted undue tax ...
Giulia D'Agnone
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The Brazilian Reform of Transfer Pricing Rules: Complying with the OECD’s Standards

Acta Universitatis Lodziensis Folia Iuridica
The article analyses the international context that led to a broad reform of Brazilian domestic legislation on transfer pricing. The former Brazilian transfer pricing legislation (1996) lacked compliance with the comparability analysis and the arms ...
Marciano Godoi, Melody Furman
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FISCAL PROCEDURE CODE AND REGULATIONS REGARDING TRANSACTIONS WITH AFFILIATES [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012
In determinate the transfer prices, The Romanian Procedural Fiscal Code stipulates (in the 79th article) the obligation for those contributors who make transactions with related entities to draw up a record of transfer prices and to forward it to the tax
Enea Constantin, Enea Constanta
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