Results 61 to 70 of about 5,295,497 (285)

Transfer pricing regulation and tax competition

, 2020
The paper analyzes multinational enterprises' incentives to manipulate internal transfer prices to take advantage of tax differences across countries, and implications of transfer-pricing regulations as a countermeasure against such profit shifting.
J. Choi, T. Furusawa, Jota Ishikawa
semanticscholar   +1 more source

Analisis Keputusan Transfer Pricing Berdasarkan Pajak, Tunneling dan Exchange Rate

JURNAL AKUNTANSI DAN PAJAK, 2020
Tax has two points of view, for the government tax is a source of state revenue that has the largest contribution, but for tax companies is a burden that must be paid.
H. Mulyani, Endah Prihartini, Dadang Sudirno   +2 more
semanticscholar   +1 more source

Hydrogen‐Assisted Fracture of Iron‐Based Fe–Ni–Al Alloys

Advanced Engineering Materials, EarlyView.
Principal relations and fracture mechanisms of single‐phase and precipitate‐strengthened Fe–Ni–Al alloys subjected to prior electrochemical hydrogen charging are identified. The mechanisms of hydrogen effect on strength and microhardness are discussed, including hydrogen‐induced increase in microhardness and the role of hydrogen in fracture behavior ...
Nataliya Yadzhak, Olha Zvirko, Rostyslav Leshchak, Hryhoriy Nykyforchyn   +3 more
wiley   +1 more source

Transfer Pricing – An Analysis from the Romania`s Perspective [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
Given the fact that through transfer pricing companies could move profits from high tax jurisdictions to low ones, world countries have begun to pay particular attention to transfer pricing subject, adopting specific legislation in this respect.
Ioana Ignat
doaj  

Recycling of NiTi Shape Memory Alloys: Fundamental and Technological Aspects of a Vacuum Induction Melting Processing Route

Advanced Engineering Materials, EarlyView.
The present study investigates recycling of NiTi shape memory alloys via vacuum induction melting. An ingot was synthesized from elemental Ni and Ti and subjected to three subsequent remelting cycles. Remelting increases process durations and impurity levels and adversely affects microstructures and functional properties.
Sakia Sophia Noorzayee, Son Tung Mai, Sarath Menon, Braulio Gadiel Sánchez Ortega, Ralf Drautz, Alexander Kauffmann, Gunther Eggeler, Jan Frenzel   +7 more
wiley   +1 more source

UPAYA MEMINIMALISIR TRANSFER PRICING PADA HUKUM PERPAJAKAN INTERNASIONAL

RechtIdee, 2022
transfer pricing merupakan kebijakan perusahaan dalam menentukan harga transfer suatu transaksi baik itu barang, jasa, harta tak berwujud, ataupun transaksi finansial yang dilakukan oleh perusahaan pada anak perusahaan.
Kevin Bhuana Islami, Darminto Hartono Paulus   +1 more
doaj   +1 more source

Ultrafast Thermal Shock Synthesis of CuNiSnLa Medium‐Entropy Metallic Glass for Sustainable Nitrogen Fixation via Plasma‐Coupled Electrocatalysis

Advanced Functional Materials, EarlyView.
This work introduces an ultrafast thermal shock strategy to synthesize a CuNiSnLa medium‐entropy metallic glass (MEMG). The rapid heating and cooling process generates a robust, highly active catalyst for electrocatalytic nitrate reduction to ammonia (NRA).
Hongbo Chen, Peng‐Jun Deng, Yang Liu, Shenglong Huang, Shuo Sun, Haoxuan Li, Jiajia Lu, Panagiotis Tsiakaras   +7 more
wiley   +1 more source

Faktor-Faktor yang Mempengaruhi Pengungkapan Kebijakan Metode Transfer Pricing dalam Laporan Keuangan

Jurnal Akuntansi Indonesia, 2020
Transfer Pricing merupakan isu yang penting, khususnya terkait dengan aspek perpajakan dari transaksi afiliasi. Penelitian ini difokuskan pada isu transfer pricing, terutama masalah pengungkapan kebijakan metode transfer pricing di dalam laporan ...
Hani Werdi Apriyanti, Devi Permatasari, Khoirul Fuad   +2 more
doaj   +1 more source

Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing

, 2020
Transfer pricing is the price for delivery of goods, services, or other intangible assets at related parties transact with each other based on the arm’s length principle.
Anggun Rizki Novira, Leny Suzan, Ardan Gani Asalam   +2 more
semanticscholar   +1 more source

PENGARUH PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING

Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS), 2020
This study aims to determine the effect of taxes, tunneling incentives, debt covenants, and profitability on the company's decision to transfer pricing. The data used in this study is secondary data obtained from accessing the web www.idx.co.id.
Ahmad Junaidi, N. Zs
semanticscholar   +1 more source