Results 11 to 20 of about 9,433 (299)
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
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, 2016 The aim of this master thesis is to investigate if there is a need for transfer pricing in Norwegian hospitals, and which transfer pricing methods should be considered if such a need exists. As divisions in Norwegian hospitals are not always committed to reimburse goods or services provided by other divisions, some divisions have the opportunity to ...
Braut, Harald
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ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING [PDF]
Annals of the University of Petrosani: Economics, 2011 The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin.
TÜNDE VERES
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The impact of corporate governance on the choice of transfer pricing methods in China
, 2014 The Impact of Corporate Governance on the Choice of Transfer Pricing Methods in China by HAN Xue Master of Philosophy Recent scandals involving related party transactions (RPTs) have attracted researchers’ and governments’ attention. Because imperfections exist in the legislation of RPTs, business groups might abuse transfer pricing of such ...
HAN, Xue
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Is the legislation important in the context of transfer pricing? [PDF]
SHS Web of Conferences, 2021 Research background: The continuing trend of globalization and interconnection of national economics is reviling many opportunities as well as threats arising from this development.
Zvarikova Katarina, Kovalova Erika
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Tikrit Journal of Administrative and Economic Sciences, 2021 The research aimed at identifying the application methods of transfer pricing in Alan Group for producing Kawanter as a sample of the research in order to evaluate performance its two divisions particularly and whole factory through (ROI as a traditional
Hazim Hashim Mohammed
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The Essence of Transfer Pricing Mechanism and Risks of International Companies Arising with its Use
Вестник Российского экономического университета имени Г. В. Плеханова, 2023 Today companies, including international ones function in harsh conditions of external instability, thus they try to optimize their financial results in different ways.
A. I. Tsyganova
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Management control in the transfer pricing tax compliant multinational enterprise [PDF]
, 2008 This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Jorissen, Ann +5 more
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Transfer pricing tools for adjusting the company’s profitability
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 The article examines the tools for adjusting the company’s profitability, which can be used in transfer pricing. In recent decades, countries have adopted various rules to combat tax evasion and tax avoidance.
D.M. , O.S.
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Risk Assessment Methods of Transfer Pricing
Business Inform, 2023 Transfer pricing is one on the greatest problem of the global system of taxation and therefore the efficient TP tax control is of special importance. As the risk-oriented approach allows to improve the TP tax control, tax administrations as well as businesses should apply and develop it for the timely risks identification.
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