Corporate Tax Policy: Impact Tunnelling Incentive, Debt Covenant, And Transfer Pricing
Jurnal Akuntansi, 2023 Transfer pricing is considered one of the corporate policies for minimizing the tax burden. This study aims to analyze the role of transfer pricing in the influence of tunnelling incentives and debt covenants on corporate tax policy.
Deden Tarmidi +2 more
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Transfer pricing in the conditions of the Slovak Republic [PDF]
SHS Web of Conferences, 2021 Research background: All of the world’s economic relations in today’s world are subject to the process of globalization. Increasingly, the economic activity of many entrepreneurs transcends national borders, often operating in the form of multinational ...
Kubjatkova Anna, Krizanova Anna
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Analysis of Determinants Influencing Transfer Pricing
Sketsa Bisnis, 2023 English Version This research aims to analyze the influence of taxes, bonus mechanisms, tunneling incentives, and firm size on the decision to engage in transfer pricing by mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020.
Lia Dwi Martika +3 more
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A European map regarding the strictness of the transfer pricing regulations [PDF]
Contabilitate şi Informatică de Gestiune, 2017 In the context in which transfer pricing may represent a mechanism through which multinationals have the possibility to move funds internationally, in order to prevent the base erosion and profit shifting between multinationals, countries over the world ...
Ioana Ignat, Liliana Feleagă
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Conceptualizing the effects of corporate tax rate differentials on transfer pricing activities of FDI enterprises in Vietnam [PDF]
Accounting, 2020 The purpose of this paper is to evaluate the differentials effects of the tax rate on transfer pricing activities in foreign direct investment enterprises in Vietnam.
Hong Nhat Nguyen +3 more
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Enhancing the capacity of tax authorities and its impact on transfer pricing activities of FDI en-terprises in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province of Vietnam [PDF]
Management Science Letters, 2019 This study aims at discovering the relationship between the improvement in the capacity of tax authorities and its effect on the transfer pricing activities of foreign direct investment (FDI) enterprises in four provinces/cities of Vietnam: Ha Noi, Ho ...
Hong Nhat Nguyen +3 more
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Transfer Pricing System of EU Countries: An Analysis in the Context of SDGS
Transylvanian Review of Administrative Sciences, 2023 Considering that the base erosion and the profit shifting practiced by multinationals could deprive governments of their fair share in taxes and, as a consequence of the financial resources needed to achieve the sustainable development goals (‘SDGs ...
Ioana Ignat, Marta Tache
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PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING
El Muhasaba: Jurnal Akuntansi, 2016 There are two kinds of motivation in transfer pricing transaction, tax avoidance and opportunistic motivation. Tunneling that disadvantages the minority stockholders often happens since the stockholders in Indonesia tend to concentrate on a minority ...
Novi Lailiyul Wafiroh +1 more
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THE CURRENT STATE OF TAX CONTROL OVER TRANSFER PRICING IN UKRAINE
Economics & Education, 2022 The purpose of the article is to summarize and present the genesis of transfer pricing in Ukraine, to identify the problems and to assess the prospects of Ukraine in this direction. Methodology.
Inna Korin
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Riset Akuntansi dan Keuangan Indonesia, 2020 The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing.
Atwal Arifin +2 more
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