Results 21 to 30 of about 126,773,783 (188)
Related party transactions and audit risk
Cogent Business & Management, 2021 Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual
Abdul Rasheed P. C +2 more
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Thin Capitalisation Safe Harbour Rules: A Proposed Conceptual Legislative Design
Potchefstroom Electronic Law JournalCurrent legislation in respect of thin capitalisation is viewed as unclear and complex, which has resulted in both the Davis Tax Committee and National Treasury commenting that thin capitalisation safe harbour rules should be investigated for ...
Lize Goosen, Cecileen Greeff
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ECONOMICS, 2018 This paper aims to the analysis of the most common methods of controlled transactions, and the interpretation of the arm’s length principle under the view of the tax income comparison between countries with high and low tax rates.
Challoumis Constantinos
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JatiDirectorate General of Taxes amends its supervision business process to require Account Representatives to conduct transfer pricing analysis. As an international standard, transfer pricing must adhere to the arm's length principle.
Heni Wuryaningsih, Siti Nuryanah
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Kunststøttelovene som kampplads
Nordisk Kulturpolitisk Tidsskrift, 2019 The article reexamines the history of government arts funding in Denmark. By delving into three laws, who have been pivotal in setting the frames for the Danish government funding institutions (Statens Kunstfond and Statens Kunstråd), it explores how the
Anette Østerby
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Research regarding the issues of the arm’s length principle mentioned by I.A.S. 24 [PDF]
, 2019 This article illustrates, based on a case study, the steps that companies should follow in order to substantiate the compliance of their related party transactions with the arm’s length principle (as required by I.A.S. 24).
Ignat, Ioana +3 more
core +1 more source
Advanced Robotics Research, EarlyView.This review identifies key design considerations for insect‐inspired microrobots capable of multimodal locomotion. To draw inspiration, biological and robotic strategies for moving in air, on water surfaces, and underwater are examined, along with approaches for crossing the air–water interface.
Mija Jovchevska +2 more
wiley +1 more source
3D‐Printing Aided Rapid Prototyping of Pretensioned Tensegrity Structures for Robotic Applications
Advanced Robotics Research, EarlyView.Printing, injection molding, and assembly (PMA) is a method for rapid prototyping mesoscale, topologically complex, and tensioned tensegrity structures. In combination with PMA method, two mold design strategies: modular mold and compact channel layout, enable efficiency and scalability for tensegrity fabrication.
Yi Sun +3 more
wiley +1 more source
Management Systems in Production Engineering, 2018 Modern manufacturing entities often operate in capital groups, and their role is sometimes limited to the function of cost centers. From the legal point of view, however, they are separate entities obliged to apply transfer pricing regulations.
Sulik-Górecka Aleksandra
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Binus Business Review, 2015 The purpose of this study is to evaluate about how Starbucks Corporation uses transfer pricing to minimize the tax bill. In addition, the study also will evaluate how Indonesia’s domestic rules can overcome the case if Starbucks UK case happens in ...
Nuraini Sari, Ririn Susanti Hunar
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