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TRANSFER PRICING

open access: yes, 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.
  +11 more sources

The Internationalization of Companies and Their Impact on National Economies in the Digital Age [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2021
1) Background: The establishment and functioning of multinational companies is the most important element of the world economy at present, and the article presents the main characteristics of these companies, which through the subsidiaries they make ...
Valentin SAVA , Manuela Violeta TUREATCA
doaj   +1 more source

MAXIMIZING PROFIT AFTER TAXATION BY EFECTS OF TRANSFER PRICES IN MULTINATIONAL COMPANIES [PDF]

open access: yesZbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu, 2014
About 70 % of today's world trade takes place between related companies. Transactions between them are called assignment or transfer, and the prices at which the group of related companies accounted value of the purchase and sale of financial ...
Srđan Lalić, Brankica Dragičević
doaj   +1 more source

Land finance, infrastructure investment and housing prices in China.

open access: yesPLoS ONE, 2023
Housing prices in China have experienced rapid growth in recent decades, and land finance has long been discussed as an important factor in this growth.
Mengkai Chen, Ting Chen
doaj   +1 more source

TRANSFER PRICING IN ROMANIA: GAPS & BEPS IMPACT [PDF]

open access: yesBusiness Excellence and Management
Although transfer prices are a growing topic of discussion in the international literature and tax inspections in Romania are a major debate subject in the tax field, the number of studies approaching these two aspects is reduced. Transfer prices and the
Cornelia NASTASE
doaj   +1 more source

PRICE SUSTAINABILITY OF AGRARIAN SECTOR IN BULGARIA [PDF]

open access: yesTrakia Journal of Sciences, 2023
Recent years were marked by several crises of different characteristics: epidemics, energy sources, and crises in raw materials. We are witnessing how these turbulences transfer to the means of production of agricultural companies and subsequent ...
M. Petrov
doaj   +1 more source

Transfer pricing in agricultural enterprises

open access: yesAgricultural Economics (AGRICECON), 2011
International tax issues already have not been problems of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms including agricultural entities are now engaged in the ...
Danuše Nerudová, Veronika Solilová
doaj   +1 more source

Measuring information flux between social media and stock prices with Transfer Entropy.

open access: yesPLoS ONE, 2021
Transfer Entropy was applied to analyze the correlations and flow of information between 200,500 tweets and 23 of the largest capitalized companies during 6 years along the period 2013-2018.
Román Alejandro Mendoza Urdiales   +2 more
doaj   +1 more source

Amendments to transfer pricing regulations since 2019 – selected issues

open access: yesActa Iuris Stetinensis, 2019
The aim of this paper is to describe the changes in the law that have taken place in the area of transfer pricing regulations starting 1 January 2019. First, the essence of the legal structure of transfer prices is presented.
Miłosz Kłosowiak
doaj   +1 more source

Transfer Prices Report. Case Study in Romania [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2023
The current paperwork comprises information about transfer pricing practices in Romania and documentation of the transfer pricing report. It consists of a step by step functional and economic analysis of a transaction carried out between two affiliated
Alexandra Danila, Gabriel Mocanu
doaj  

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