Results 1 to 10 of about 286,795 (335)

The Effect of Tax Minimization and Exchange Rate on Transfer Pricing Decisions with Leverage as Moderating

Accounting Analysis Journal, 2020
The aims of this research are to analyze and to find empirical evidence about the effect of tax minimization and exchange rate on company decision of transfer pricing with leverage as moderating variable.
Diah Kumala Devi, Trisni Suryarini
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Methodological Aspects and Methods of Transfer Pricing in Ukrainian Banking Institutions [PDF]

International Economic Policy, 2006
This article examines the methodological aspects and methods of transfer pricing in Ukrainian banking institutions. It explores the approaches used to define the functions of transfer pricing from the perspective of pricing theory and enterprise ...
Taras Savchenko
doaj  

Transfer Pricing of Manufacturing Companies in Indonesia

Accounting Analysis Journal, 2020
This study aims to analyze the effect of the variables of Tax, Mechanism of Bonuses, Foreign Ownership, and Company Size on Transfer Pricing Transactions in manufacturing companies.
Rohmah Hikmatin, Trisni Suryarini
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Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic

Financial Law Review, 2022
The article focuses on the transfer pricing in the Slovak Republic. The main subject of this article is the analysis of the legal regulation of transfer pricing of controlled transactions between ...
Filip Baláži, Elena Lazoríková
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PRINSIP KEWAJARAN DAN DOKUMEN SEBAGAI PENANGKAL KECURANGAN TRANSFER PRICING DI INDONESIA

Jurnal Riset Akuntansi dan Keuangan, 2018
. This research is a normative study based on legal principles, prevailing laws and regulations as well as studying the literature related to transfer pricing activities.
Wika Arsanti Putri
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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  

Transfer Pricing

resume mata kuliah sistem pengendalian manajemen dengan judul transfer pricing.
Jia Kang, Liang Qiang
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ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING [PDF]

Annals of the University of Petrosani: Economics, 2011
The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting.
openaire   +1 more source

Transfer pricing in view of tax planning

Проблеми Законності, 2018
Transfer pricing for the tax legislation of Ukraine is a new phenomenon. This situation has caused a number of unresolved issues in both law enforcement and tax law science.
Олександрівна Марія Бондаренко
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Transfer Pricing - An Innovative Approach [PDF]

Risk 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
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