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]

open access: yesFaṣlnāmah-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
doaj   +1 more source

Dysfunctionality of two-part transfer pricing in investment centers' performance assessment

open access: yesManagement : 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
doaj   +1 more source

THE TRANSFER PRICING METHOD: PRACTICAL APPROACH [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022
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
doaj  

Impact of Relationship Governance and Third-Party Intervention on Farmland Transfer Rents—Empirical Evidence from Rural China

open access: yesLand, 2022
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
doaj   +1 more source

THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION

open access: yesСтатистика и экономика, 2016
The article presents the author's denition 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
doaj   +1 more source

Information-theoretic measures for nonlinear causality detection: application to social media sentiment and cryptocurrency prices

open access: yesRoyal Society Open Science, 2020
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
doaj   +1 more source

Transfer Pricing - An Innovative Approach [PDF]

open access: yesRisk in Contemporary Economy, 2017
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
doaj   +1 more source

How Much Farmland Are Farmers Willing to Lease? The Construction and Evaluation of a Farmland Transfer Supply Function with Application to a Case Study in China

open access: yesLand, 2022
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
doaj   +1 more source

Management of international money transfer: State and perspective of Post of Serbia [PDF]

open access: yesTehnika, 2018
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
doaj  

Tax Compliance and Sanctions in the Field of Transfer Pricing. Romania’s Position in the European Context [PDF]

open access: yesAudit Financiar
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
doaj   +1 more source

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