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Transfer Pricing: Roles and Regimes [PDF]

SSRN Electronic Journal, 2014
Against a background of rather mixed evidence about transfer pricing practices in multinational enterprises (MNEs) and varying attitudes on the part of tax authorities, this paper explores how multiple aims in transfer pricing can be pursued across four di¤erent transfer pricing regimes.
Nielsen, Søren Bo
openaire   +8 more sources

Transfer Pricing

, 2023
transfer pricing yaitu jumlah uang yang digunakan untuk menjelaskan setiap transfer barang/jasa antar REVENUE CENTER, atau Nilai uang yang dilekatkan pada suatu transfer barang/jasa pada transaksi yang melibatkan setidaknya salah satu dari kedua pihak yang terlibat adalah sebuah PUSAT LABA (Harga itu mencari elemen laba)
  +9 more sources

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness [PDF]

, 2010
In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities.
Abdel-Khalik, Action Aid, Anderson, Armstrong, Association for Accountancy & Business Affairs, Atkinson, Avi-Yonah, Baker, Berry, Bhat, Borkowski, Brittain-Catlin, Browder, Buchanan, Bush, Chan, Christensen, Christensen, Christian-Aid, Christian-Aid, Clateman, Clateman, Clateman, Clausing, Cools, Cuddington, Dauvergne, de Boyrie, Eden, Eden, Emmanuel, Ernst, Ernst, European Commission, Eversen, Forest Trends, Forsberg, Froud, Garrison, Global Witness, Gramlich, Gunter, Harris, Henderson Global Investors, Henderson Global Investors, Hines, Hirshleifer, Ho, Horngren, Hugh Willmott, Hunt, International Accounting Standards Board, Jacob, Kar, Kennedy, Klassen, Klein, Komisar, Korten, KPMG, KPMG, KPMG, McMechan, Mehafdi, Mehafdi, Mitchell, Mitchell, Mo, Monbiot, Moser, Offe, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Oyelere, Palan, Picciotto, Picciotto, Plasschaert, Plasschaert, Prem Sikka, PricewaterhouseCoopers, Pritchard, Ruehl, Rugman, Schaefer, Sikka, Sikka, Smith, Stewart, Sun, Tang, Tax Justice Network, Thomas, Thomas, Tikhomirov, Tippett, Tripathi, Turner, UK Accounting Standards Board, UK Africa All Party Parliamentary Group, UK Home Office, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Department of Economic and Social Affairs, United Nations Economic and Social Council, United Nations Food & Agriculture Organisation, US General Accounting Office, US General Accounting Office, US Government Accountability Office, US Internal Revenue Service, US Senate Joint Committee on Taxation, US Treasury, Vasilyev, Volsinov, Weichenrieder, Weinthal, Williamson, Zdanowicz   +119 more
core   +1 more source

Transfer pricing: strategies, practices, and tax minimization [PDF]

, 2016
Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax compliance. We estimate that a firm focusing on minimizing taxes has a
Armstrong, Armstrong, Baldenius, Beck, Beuselinck, Blouin, Blumenthal, Blumenthal, Chen, Clausing, Clausing, Collins, Cook, De Simone, Dhaliwal, Dharmapala, Donohoe, Dyreng, Elliott, Gordon, Graham, Graham, Graham, Graham, Gravelle, Grubert, Hanlon, Harris, Hassett, Higgins, Hines, Hines, Hirshleifer, Hoopes, Huizinga, Jacob, Klassen, Klassen, Klassen, Law, Lisowsky, Mellor, Mills, Mills, Mills, Mills, OECD, Oppenheim, Ossi, Robinson, Scholes, Shackelford, Slemrod, Slemrod, Wallace   +54 more
core   +1 more source

Management control in the transfer pricing tax compliant multinational enterprise [PDF]

, 2008
This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Cools, M., Emmanuel, C., Jorissen, A.
core   +1 more source

Pengaruh Pajak, Tunneling Incentive Dan Exchange Rate Pada Keputusan Transfer Pricing Perusahaan [PDF]

, 2014
Tujuan penelitian ini adalah untuk menguji pengaruh pajak, tunneling incentive dan exchange rate terhadap keputusan transfer pricing Perusahaan manufaktur.
Azizah, A. P. (Andri), Marfuah, M. (Marfuah)   +1 more
core   +1 more source

Transfer Pricing Risk Awareness of Multinational Corporations - Evidence from a Global Survey [PDF]

, 2009
This paper investigates the transfer pricing risk awareness of multinational firms using cross-sectional data of more than 350 firms located in 24 countries and classified in 12 industries. Moving beyond the sole tax optimization motives of multinational
Jost, Sven P.
core   +2 more sources

Transfer Pricing

resume mata kuliah sistem pengendalian manajemen dengan judul transfer pricing.
Jia Kang, Liang Qiang
  +5 more sources

PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 [PDF]

, 2017
ABSTRAK Trio Wiratno, 2017: Pengaruh Beban Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016.
WIRATNO, TRIO
core  

Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies [PDF]

Well understood in economics, accounting, finance, and legal research, transfer pricing has rarely been comprehensively explored in organization management literature.
Dan Li, Manuel Portugal Ferreira
core