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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
doaj +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
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
, 2022 The arm’s length principle has been the allocation rule for income between associated enterprises for the better part of the last century. However, in view of the Base Erosion and Profit Shifting (BEPS) policy agenda and challenges arising from the ...
Damon, Dylan Democrat
core
The Distorting Arm’s Length Principle [PDF]
To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm’s length principle in corporate taxation and use comparable market prices to ‘correctly’ assess the value of intracompany trade and royalty income of ...
Christian Keuschnigg +1 more
core +1 more source
PENERAPAN ARM’S LENGTH PRINCIPLE DALAM PENCEGAHAN PRAKTIK ABUSE OF TRANSFER PRICING OLEH PERUSAHAAN MULTINASIONAL DI INDONESIA [PDF]
, 2016 Praktik Abuse of Transfer Pricing dalam transaksi bisnis antar Perusahaan Multinasional yang memiliki hubungan istimewa sangat merugikan negara terutama dalam penarikan pajak.
MEGA INDAH PERMATA SARI, 031311133186
core +1 more source
CEO Compensation and the ESG Activities of Compensation Peers
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between executive compensation at focal firms and the environmental, social, and governance (ESG) performance of compensation peer (CP) firms. Despite the growing integration of ESG metrics into executive compensation design, and the mandatory disclosure of CP groups, no prior research has examined ...
Jamshed Iqbal +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The role of intellectual property (IP) in promoting or hindering sustainable innovation now forms a topical issue in innovation management. Its role in the sustainable business model remains imperfectly understood however, creating a simplified view of IP in relation to corporate sustainable development. Hence, this study sought to examine how
Sarah van Santen
wiley +1 more source