Results 11 to 20 of about 126,773,783 (188)
Emerging Perspectives on the Evolving Arm’s Length Principle and Formulary Apportionment [PDF]
, 2019 This is the author accepted manuscriptA decade ago, the arm’s length principle on which transfer pricing rules and practices are based, was entrenched, and suggestions for change minimal and largely dismissed by practitioners.
Oats, LM +3 more
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Standard Arm’s Length – w niewoli dogmatu: [Arm’s Length Principle – in bondage to dogma]
, 2023 It will be soon one hundred years since the arm’s length principle (ALP) was introduced. During the past century, the standard has become one of the foundations of the international tax order.
Lipka, Krzysztof
core +1 more source
PENERAPAN ARM’S LENGTH PRINCIPLE DALAM PRAKTEK ABUSE OF TRANSFER PRICING PERUSAHAAN MULTINASIONAL DI INDONESIA [PDF]
, 2022 Abstrak Praktek Abuse of Transfer Pricing dalam tansaksi bisnis antar Perusahaan Multinasional yang memiliki hubungan istimewa sangat merugikan negara terutama dalam penarikan pajak.
Husnasari, Fatma Ayu +3 more
core +1 more source
Concept and application of the arm’s length principle [PDF]
, 2017 ERHAN, Lica, EFIMENCO, Olesea, DARANUȚA, Inga. Concept and application of the arm’s length principle. In: Conferinţa Ştiinţifică Internaţională Studenţească "Provocările contabilităţii în viziunea tinerilor cercetători" [online], 17 martie 2017 ...
Daranuța, Inga +2 more
core +1 more source
Transfer Pricing Methods for Services and the Policy of Fixed Length Principle
Economics and Business, 2019 The paper deals with the methods used by companies for controlled transactions in services. The author performs an analysis of the ways a company that takes part in controlled transactions of transfer pricing can tackle tax issues using an adequate tax ...
Challoumis Constantinos
doaj +1 more source
Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups [PDF]
Облік і фінансиExternal factors and the complexity of the internal organizational structure can significantly affect the collection of evidence (information), which is the basis for assessing the compliance of controlled transactions with the arm's length principle by ...
Tetyana Storozhuk, Artem Morhunenko
doaj +1 more source
Nordicom Review, 2021 This article describes the historical development of media policy in Greenland, and the shifts in the underlying normative and causal ideas that legitimise media policy.
Ravn-Højgaard Signe
doaj +1 more source
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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Journal of Theoretical and Applied Electronic Commerce Research, 2021 The e-commerce platforms have facilitated the information flow of cross-border supply chain (CBSC) and attracted a wide range of companies and individuals to participate in cross-border businesses.
Dong Mu, Huanyu Ren, Chao Wang
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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
doaj +1 more source