Results 11 to 20 of about 4,133,341 (191)
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
doaj +2 more sources
Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries: The Case of Ethiopia [PDF]
, 2023 Much international technical assistance is directed towards increasing the capacity of tax authorities in low-income countries to understand and effectively implement the OECD Transfer Pricing Guidelines, and thus retain their fair share of revenue from ...
Nathanael Tilahun (19281157) +1 more
core +8 more sources
Comments on OECD discussion draft on revisions to Chapter I of the Transfer Pricing Guidelines [PDF]
, 2015 These comments provide recommendations for improved transfer pricing guidance and were submitted in response to an invitation by the OECD to interested parties to submit written comments on a discussion draft regarding the OECD Transfer Pricing ...
Burgers, Irene +3 more
core +6 more sources
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.
Jorissen, Ann +5 more
core +1 more source
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
doaj
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 ManagementThis 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
doaj +1 more source
Tax implications of transfer pricing on supply chain management [PDF]
, 2011 Includes bibliographical references (leaves 114-120).Increased globalisation has lead to centralised risk management and decision-making in multinational enterprises, which gives rise to the principle of tax efficient supply chain management and the need
Eich, Bettina
core +1 more source
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
doaj +1 more source
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
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source