Results 11 to 20 of about 5,379,625 (189)
Transfer Pricing of Multinational Enterprises in the Oil and Gas Industries and the Method of Coping with It [PDF]
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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Dysfunctionality of two-part transfer pricing in investment centers' performance assessment
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 TRANSFER PRICING METHOD: PRACTICAL APPROACH [PDF]
The transfer pricing case is a method that applies to those economic entities that carry out transactions between related parties, as is the case of the economic entity under review in the auto parts industry, in the context of tax authorities not ...
TIRAU ADRIAN, COZMA ION
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The marketization of transfer rent is an important symbol of the development of the farmland factor market. At present, the price formation mechanism of rent in China’s farmland market is not perfect.
Jia Chen, Jingwen Xu, Hongxiao Zhang
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THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION
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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Information transfer between time series is calculated using the asymmetric information-theoretic measure known as transfer entropy. Geweke’s autoregressive formulation of Granger causality is used to compute linear transfer entropy, and Schreiber’s ...
Z. Keskin, T. Aste
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Transfer Pricing - An Innovative Approach [PDF]
This paper presents transfer pricing and elements of drafting the transfer pricing file by the big companies. The transfer pricing procedure was founded based upon Order no. 442/2016 and the Fiscal Procedure Code and it represents a method upon which the
Ramona MAXIM, Florentina MOISESCU
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China is going to vigorously develop a new type of agricultural business that is characterized by large-scale planting, and its farmland transfer market is expected to shift from a “buyer’s market” to a “seller’s market”.
Yinhao Wu, Hengyun Ma
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Management of international money transfer: State and perspective of Post of Serbia [PDF]
For each country, and especially for developing countries, the influx of monetary remittances from the diaspora is of utmost importance, as a source of additional financial resources.
Simić Miodrag S. +2 more
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Tax Compliance and Sanctions in the Field of Transfer Pricing. Romania’s Position in the European Context [PDF]
Sanctions for non-compliance with the arm’s length principle represent a key instrument for ensuring tax compliance in intra-group transactions. In the European Union, where tax regulations are influenced by OECD guidelines and domestic legislation ...
Renata FULOP
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