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, 2023 Pengertian Transfer Pricing merupakan suatu harga jual khusus yang biasanya dipakai sebagai alat pertukaran antar organisasi divisional guna untuk mencatat setiap pendapatan yang ada dari divisi penjualan dan dari biaya yang dikeluarkan oleh divisi pembelian.
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Accounting and Financial Models of Strategic Decision-Making in the Pricing Sphere [PDF]
Облік і фінанси, 2023 In an unstable external environment, an urgent task for enterprise managers is to determine a pricing strategy based on internal accounting and financial data to preserve the market position in the long term.
Valeriia Fesenko +2 more
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Conceptualizing the effects of transfer pricing law on transfer pricing decision making of FDI enterprises in Vietnam [PDF]
International Journal of Data and Network Science, 2020 The purpose of this paper is to understand how transfer pricing law affects transfer pricing decision making in foreign direct investment enterprises in Vietnam.
Hong Nhat Nguyen +3 more
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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.
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Cogent Economics & Finance, 2023 In this paper, we study another approach to the profit shifting costs function of multinational profit shifting. First, we describe the modelling approaches of such costs functions and provide a synthesized analysis.
Mohamed Rachidi, Abdeslam El Moudden
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Transfer pricing of innovation considering matches between innovation and technology in firms
Journal of Business Economics and Management, 2023 Firms can purchase innovation results to improve their technology. In this context, the key to transfer success is reasonably priced innovation results.
Huihong Liu +4 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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Transfer Pricing Rules: National and International Approach [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The need to regulate transfer pricing is a subject of international importance due to the needs developed by international corporations. The Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations made a opinion paper on the ...
Adrian Ioan Tirau +2 more
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Dysfunctionality of two-part transfer pricing in investment centers' performance assessment
Management : Journal of Contemporary Management Issues, 2020 The paper discusses the question of the ability of the two-part transfer pricing system to stimulate investment centers to reject projects with positive NPV and to accept projects with negative NPV when there is no external market for intermediate ...
Liudmila A. Guzikova, Igor A. Nechitaylo
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THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION
Статистика и экономика, 2016 The article presents the author's denition of transfer prices and transfer pricing based on the analysis of the current legislation in Russia as well as on current economic practice.
Alexey S. Besfamilnyy
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