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Transfer pricing tools for adjusting the company’s profitability
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 The article examines the tools for adjusting the company’s profitability, which can be used in transfer pricing. In recent decades, countries have adopted various rules to combat tax evasion and tax avoidance.
D.M. , O.S.
doaj +1 more source
Dynamic Analysis of UAV’s Motor Support Bar Length Control System [PDF]
, 2019 UAV (Unmanned Aerial Vehicle) can be described as aircraft that do not need any presence of pilots inside it. Basically, UAV is come out in a small aircraft sothat the aircraft can be easily controlled by the people from afar[1].
Bin Ibrahim, Zunaidi +5 more
core +1 more source
Formulating the International Tax Debate: Where Does Formulary Apportionment Fit? [PDF]
, 2020 As the contributions in this volume are being written, the Inclusive Framework nations, a group drawn together by the Organisation for Economic Co-operation and Development (OECD) as part of its Base Erosion and Profit Shifting (BEPS) project, are in the
Grinberg, Itai
core +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Fabric‐Based Wearable Robotic Exoskeleton Gloves: Advancements and Challenges
Advanced Materials Technologies, EarlyView.This review highlights interdisciplinary technological advances in fabric‐based robotic gloves, focusing on progress in design, fabrication, actuation, sensing, control, and power and energy requirements. It also addresses performance testing and validation, including biomechanical, strength, functional, user experience, and durability assessments, to ...
Ayse Feyza Yilmaz +2 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
doaj +1 more source
Advanced Robotics Research, EarlyView.A codesign multiobjective optimization framework was developed to enhance the morphology and controller of a snake‐like robot driven by artificial muscles. It improved planar locomotion, agility, and power efficiency. The approach optimized link geometry and controller gains, revealing that shorter muscles near joints and longer linkages maximize ...
Ayla Valles, Mahdi Haghshenas‐Jaryani
wiley +1 more source