Results 281 to 290 of about 4,696,826 (333)

Policies to promote affordability and access across the life cycle of costly new drugs.

open access: yesBMJ
Kruja K   +5 more
europepmc   +1 more source

Transfer Pricing

Corporation Tax 2021/22, 2018
This study was conducted to examine the effect of transfer pricing and profitability on tax avoidance. The independent variables used are transfer pricing and profitability. While the dependent variable is tax avoidance as measured by using the effective
Roberto Carlos Rivas, Karina Arakelyan
openaire   +2 more sources

Transfer pricing

Corporation Tax 2020/21, 2020
This study aims to analyze the effect of tax and foreign ownership on the company's transfer pricing decisions. The population in this study were 80 manufacturing companies in the Basic Industry and Chemical sectors which were listed on the Indonesia ...
Tongam Sinambela   +3 more
openaire   +2 more sources

Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing

Journal Of Business, Finance, and Economics (JBFE), 2023
The purpose of this study is to examine the effect of tax, foreign ownership and company size on transfer pricing. The data used in this study are secondary data and quantitative research methods.
Widya Anggraini   +3 more
semanticscholar   +1 more source

Strategic Transfer Pricing

Management Science, 1998
Most research into cost systems has focused on their motivational implications. This paper takes a different approach, by developing a model where two oligopolistic firms strategically select their cost-based transfer prices. Duopoly models frequently assume that firms game on their choice of prices.
Michael Alles, Srikant Datar
openaire   +1 more source

Transfer Pricing

SSRN Electronic Journal, 2012
Deze pocket bevat een verzameling van belangrijke transfer pricing bronnen voor de Nederlandse gebruiker. Naast de Nederlandse wetgeving en publicaties, is documentatie opgenomen van de OESO, de EU en het EU Joint Transfer Pricing Forum en de PATA.
Damsma, BWAM, Kamhuis, HJ
  +5 more sources

TRANSFER PRICING ISSUES

National Tax Journal, 1990
Explains how transfer pricing rules have become a major factor in determining U.S. tax liability of multinational firms. Discusses foreign-owned U.S. corporations, worldwide activity of U.S. multinationals, and the application of formulary methods.
openaire   +2 more sources

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