Results 1 to 10 of about 1,473,014 (342)
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 +7 more sources
Application of transfer pricing methods in related companies in Croatia [PDF]
Economic Research-Ekonomska Istraživanja, 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 ...
Perčević, Hrvoje, Hladika, Mirjana
semanticscholar +5 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 China to identify the required arm’s length price for any traded asset imported from, and exported ...
Jian Li, Alan Paisey
openaire +2 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 +2 more sources
TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES [PDF]
Annals of the University of Oradea: Economic Science, 2008 Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over 60% of cross-border transfers are represented by intra-group transfers.
Pop Cosmina, Pop Valer, Balaciu Diana
openaire +3 more sources
Pricing the Risk-Transfer Financial Instruments via Monte Carlo Methods [PDF]
, 2002 The paper is devoted to finding the present value of catastrophe bonds using a combination of Monte Carlo and Iterative Stochastic Equation methods. Apart from general methodology, three practical examples of catastrophe bonds connected with earthquakes are also considered.
Romaniuk, M.
openaire +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
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
doaj +1 more source