Results 51 to 60 of about 5,295,497 (285)
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.
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Prosiding Seminar Nasional Pakar, 2020 Penelitian ini bertujuan menguji pengaruh variabel independen yaitu transfer pricing dan kepemilikan asing terhadap variabel dependenpraktik penghindaran pajak (tax avoidance) dengan menggunakan variabel moderasipengungkapan Corporate Social ...
Nadia Putri, S. Mulyani
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Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Gliomas have undergone a profound redefinition over the past decade, transitioning from morphology‐based entities to biologically coherent diseases defined by molecular alterations. The 2021 WHO Classification of Tumors of the Central Nervous System and its 2022 update formalize this shift, establishing integrated diagnosis as the global ...
Maria Guarnaccia, Sebastiano Cavallaro
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Transfer pricing as a management accounting tool
Galic'kij ekonomičnij visnik, 2020 Summary . The theoretical and methodological aspects of business entity transfer pricing for the formation of complex information management system for the enterprise with multidivisional structure are investigated in this paper.
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Neighborhood Socioeconomic Status and Short‐Term Functional Outcomes in Systemic Lupus Erythematosus
Arthritis Care &Research, EarlyView.Objective Individuals with systemic lupus erythematosus (SLE) can accumulate functional status (FS) impairment. We evaluated the association between neighborhood socioeconomic disadvantage, as measured by the Area Deprivation Index (ADI), and FS in a national SLE sample.
Baljeet Rai +7 more
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Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance
, 2020 Tax avoidance is one of the taxpayers’ efforts to reduce the amount of tax payable legally by using loopholes contained in tax regulations. This study aims to examine the effect of transfer pricing and profitability (ROA) on tax avoidance.
semanticscholar +1 more source
Advanced Engineering Materials, EarlyView.This article presents the design, modeling, and characterization of air‐pressure–actuated programmable vibroacoustic metamaterials (PVAMM). The study focuses on leveraging air pressure to dynamically tune resonance frequencies for effective noise attenuation.
William Kaal +2 more
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Advanced Engineering Materials, EarlyView.Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch +3 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)
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EVALUATION OF THEORETICAL AND EMPIRICAL RESEARCHES ON TRANSFER PRICING
Ekonomika, 2011 This article is structured as follows. The introduction provides a brief explanation of transfer pricing and its significance to practitioners and researchers. The purpose of transfer pricing is next considered.
Martynas Novikovas
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