Results 1 to 10 of about 1,295,862 (296)
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.
Hrvoje Perčević, Mirjana Hladika
exaly +4 more sources
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
doaj +3 more sources
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
doaj +2 more sources
Transfer Pricing in China, 2019 When a company operating in China under foreign ownership sets out to comply with the prevailing regulations over transfer pricing, it is able to choose an appropriate pricing method from a range of five. All these methods are used to assist a company in
Jian Li, A. Paisey
semanticscholar +2 more sources
Challenging the reliability of comparables under profit-based transfer pricing methods
Accounting and Business Research, 2013 Under profit-based transfer pricing methods, the selection of comparable companies is essential if detection of transfer price manipulation is to be reliable.
Alessandro Mura, Clive Emmanuel
exaly +2 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
doaj +5 more sources
Transfer Pricing Methods for Services
SSRN Electronic Journal, 2018 This paper is about the methods which used in services. Thereupon, we have an analysis about the ways that a company which participates in controlled transactions of transfer pricing can tackle tax issues using the appropriate method. Services should comply with the requirements of the arm’s length principle.
semanticscholar +2 more sources
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
doaj +1 more source
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
doaj +3 more sources
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.
doaj +1 more source