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
doaj +2 more sources
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
doaj +1 more source
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2022 Transfer pricing aggressiveness is influenced by various factors, including the complexity of operations, foreign direct investment, and tax haven utilization.
Febriyadi Tri Hadmoko, Ferry Irawan
doaj +1 more source
Transfer pricing reporting in outsourcing conditions: organizational and behavioral aspects
Економіка, управління та адміністрування, 2022 The urgency of conducting research in the field of outsourcing services for the formation of reporting on transfer pricing at the enterprise has been determined. The structure of the transfer pricing reporting package has been determined.
S.F. , I.V.
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +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.
Jorissen, Ann +5 more
core +1 more source
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
doaj +1 more source