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THE “ARM’S LENGTH” PRINCIPLE IN LITHUANIAN CULTURAL POLICY [PDF]
Respectus Philologicus, 2014 This article analyzes Lithuanian cultural policy, particularly the implementation of the “arm’s length” principle. The first part of the article describes the concept of the principle, gives an overview of its history, and examines its main instrument ...
Audronė Rimkutė
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TAXATION IN THE DIGITAL ECONOMY
Хабаршысы. Экономика сериясы, 2021 The digital economy is increasingly replacing the everyday economy. The continued rapid pace of technology development and its use in business presents exciting opportunities for entrepreneurs and challenges for tax authorities.
B.B. Sultanova +2 more
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Transfer Pricing of Multinational Enterprises in the Oil and Gas Industries and the Method of Coping with It [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i Khuṣūṣī, 2023 Tax has undeniable role in Provision of the governments general budget and special position in financial regime of all oil and gas contracts. Host states always trying to provide presence and investment conditions of multinational enterprices in oil and ...
Hesam Khodayarinejad, Mehrab Darabpour
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SKEMA TRANSFER PRICING UNTUK PENGALIHAN LABA
Jurnal Aplikasi Bisnis dan Manajemen, 2021 More than 60% of world transactions used a transfer pricing scheme. Transfer pricing for tax avoidance is not in accordance with domestic Indonesian tax rules.
Pratikto Winardi Bakhram +2 more
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Transfer pricing in agricultural enterprises
Agricultural Economics (AGRICECON), 2011 International tax issues already have not been problems of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms including agricultural entities are now engaged in the ...
Danuše Nerudová, Veronika Solilová
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Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length? [PDF]
, 2011 This article analyzes profit taxation according to the arm's length principle in a new model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax
Bauer, Christian, Langenmayr, Dominika
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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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Соціальна економіка, 2022 The purpose of the study is to assess the possibility of combining the concepts of transfer pricing, beneficial owner of income and valid business purpose in a model of three-component tax risk assessment for countering BEPS. To achieve this purpose, the
Dmytro Nosenko
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Tax Compliance and Sanctions in the Field of Transfer Pricing. Romania’s Position in the European Context [PDF]
Audit FinanciarSanctions for non-compliance with the arm’s length principle represent a key instrument for ensuring tax compliance in intra-group transactions. In the European Union, where tax regulations are influenced by OECD guidelines and domestic legislation ...
Renata FULOP
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TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING
Вестник университета, 2018 The directions of the development of the rules governing the process of formation of tax bases existing in the context of intra-group relations are considered.
A. Ardashev
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