Results 1 to 10 of about 9,433 (299)
Статистика и экономика, 2016 This article discusses methods of transfer pricing as a set of methods and operations on the justification of compliance rates in a transaction between related parties market level.
Olga A. Kirova, Nikolaj E. Nazarov
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Application of transfer pricing methods in related companies in Croatia [PDF]
Economic Research-Ekonomska Istrazivanja, 2017 The main purpose of this paper was to investigate and identify which transfer pricing methods are applied in related companies in Croatia, as well as to give certain recommendations that would improve the control of transfer pricing in Croatia. The primary data for this study were collected through the survey which was conducted on a sample of related ...
Hrvoje Perčević, Mirjana Hladika
exaly +4 more sources
Methodological Aspects and Methods of Transfer Pricing in Ukrainian Banking Institutions [PDF]
International Economic Policy, 2006 This article examines the methodological aspects and methods of transfer pricing in Ukrainian banking institutions. It explores the approaches used to define the functions of transfer pricing from the perspective of pricing theory and enterprise ...
Taras Savchenko
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Transfer Pricing Methods for Services and the Policy of Fixed Length Principle
Economics and Business, 2019 The paper deals with the methods used by companies for controlled transactions in services. The author performs an analysis of the ways a company that takes part in controlled transactions of transfer pricing can tackle tax issues using an adequate tax ...
Challoumis Constantinos
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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
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THE TRANSFER PRICING FILE AND TAX CONTROVERSIES - AN EMPIRICAL STUDY
Studies and Scientific Researches: Economics Edition, 2022 Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer ...
Anatol Melega +2 more
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International Practices of Auditing and Controlling Transfer Pricing [PDF]
Problemi Ekonomiki, 2019 The aim of the article is to analyze international practices in the field of auditing and controlling transfer pricing and determine the directions of its use in the practice of auditing and controlling in Ukraine.
Fesenko Valeriіa V., Myhal Yuliia I.
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THE CURRENT STATE OF TAX CONTROL OVER TRANSFER PRICING IN UKRAINE
Economics & Education, 2022 The purpose of the article is to summarize and present the genesis of transfer pricing in Ukraine, to identify the problems and to assess the prospects of Ukraine in this direction. Methodology.
Inna Korin
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THE USE OF DIFFERENT METHODS OF TRANSFER PRICING: MATTERS OF CURRENT INTEREST
Финансы: теория и практика, 2017 Improving tax control over the use of transfer pricing mechanisms in order to minimize tax is a major policy priority for every country. The need for regulation in this area is dictated by the ongoing globalization of business as well as the possibility ...
E. S. Samarina
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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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