Results 51 to 60 of about 4,696,826 (333)

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
doaj   +1 more source

Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan

Jurnal Akuntansi dan Auditing Indonesia, 2016
Tujuan penelitian ini adalah untuk menguji pengaruh pajak, tunneling incentive dan exchange rate terhadap keputusan transfer pricing perusahaan manufaktur.
Marfuah Marfuah, Andri Puren Noor Azizah
doaj   +1 more source

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

Lawsuit
Penelitian ini bertujuan untuk memperoleh bukti empiris tentang Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Transfer Pricing. Variabel independen yang digunakan adalah Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan.
Alvia Kurnila, Denny putri Hapsari, Santi Octaviani   +2 more
doaj   +1 more source

Company Size, Profitability, Tax, And Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)

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, Africo Al-Dua Saputra, Heppy Purbasari   +2 more
doaj   +1 more source

Comparative Studies of Tax Administration on Transfer Pricing

Journal of Governance and Administrative Reform
Transfer pricing practices are employed for tax avoidance by shifting profits through transactions with related parties. This study aims to provide recommendations for Indonesia's transfer pricing tax administration by examining the transfer pricing ...
Sandra Aulia
doaj   +1 more source

Bridging the gap: Multi‐stakeholder perspectives of molecular diagnostics in oncology

Molecular Oncology, EarlyView.
Although molecular diagnostics is transforming cancer care, implementing novel technologies remains challenging. This study identifies unmet needs and technology requirements through a two‐step stakeholder involvement. Liquid biopsies for monitoring applications and predictive biomarker testing emerge as key unmet needs. Technology requirements vary by
Jorine Arnouts, Senada Koljenović, Elise Daems, Karolien De Wael, Marc Peeters, Léon C. van Kempen, Greetje Vanhoutte, Karen Zwaenepoel, Timon Vandamme   +8 more
wiley   +1 more source

Developing evidence‐based, cost‐effective P4 cancer medicine for driving innovation in prevention, therapeutics, patient care and reducing healthcare inequalities

Molecular Oncology, EarlyView.
The cancer problem is increasing globally with projections up to the year 2050 showing unfavourable outcomes in terms of incidence and cancer‐related deaths. The main challenges are prevention, improved therapeutics resulting in increased cure rates and enhanced health‐related quality of life.
Ulrik Ringborg, Joachim von Braun, Julio Celis, Anton Berns, Michael Baumann, Tit Albreht, Nancy Abou‐Zeid, Vanderlei Bagnato, Christian Brandts, Chien‐Jen Chen, Massimiliano di Pietro, Manjit Dosanjh, Thomas Dubois, Alexander Eggermont, Angelika Eggert, Ingemar Ernberg, Sara Faithfull, Johannes Förner, Stefan Fröhling, Manuel Heitor, Leroy Hood, Wei Jiang, Bengt Jönsson, Ravi Kannan, Maria Leptin, Su Li, Peter Lindgren, Douglas Lowy, Jun Ma, Alex Markham, Péter Nagy, Simon Oberst, M. Iqbal Parker, Danielle Rodin, Kevin Ryan, Joachim Schüz, Richard Sullivan, Josep Tabernero, Peter Turkson, Oliver Várhelyi, Harold Varmus, Chijie Wang, Elisabete Weiderpass, Nils Wilking   +43 more
wiley   +1 more source

Transfer pricing as a means of minimizing tax manipulation in operations with non-residents

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021
The article examines current trends in transfer pricing as a means of minimizing tax manipulation, including operations with non-residents. The concept of transfer pricing and controlled transactions, the criteria that indicate that the transaction is ...
I.V. , S.F. , I.V.
doaj   +1 more source

Rethinking plastic waste: innovations in enzymatic breakdown of oil‐based polyesters and bioplastics

FEBS Open Bio, EarlyView.
Plastic pollution remains a critical environmental challenge, and current mechanical and chemical recycling methods are insufficient to achieve a fully circular economy. This review highlights recent breakthroughs in the enzymatic depolymerization of both oil‐derived polyesters and bioplastics, including high‐throughput protein engineering, de novo ...
Elena Rosini, Nicolò Antonelli, Gianluca Molla   +2 more
wiley   +1 more source

AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS [PDF]

Annals of the University of Petrosani: Economics, 2015
Transfer pricing are the prices at which a company transfers physical goods and intangible property or provides services to affiliated companies. Transfer pricing mechanism is the most frequently used instrument for the transfer of the tax base from ...
ANDREEA LAVINIA CAZACU (NEAMŢU)
doaj