Results 11 to 20 of about 1,473,014 (342)

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness [PDF]

Critical Perspectives on Accounting, 2010
In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities.
Abdel-Khalik, Action Aid, Anderson, Armstrong, Association for Accountancy & Business Affairs, Atkinson, Avi-Yonah, Baker, Berry, Bhat, Borkowski, Brittain-Catlin, Browder, Buchanan, Bush, Chan, Christensen, Christensen, Christian-Aid, Christian-Aid, Clateman, Clateman, Clateman, Clausing, Cools, Cuddington, Dauvergne, de Boyrie, Eden, Eden, Emmanuel, Ernst, Ernst, European Commission, Eversen, Forest Trends, Forsberg, Froud, Garrison, Global Witness, Gramlich, Gunter, Harris, Henderson Global Investors, Henderson Global Investors, Hines, Hirshleifer, Ho, Horngren, Hugh Willmott, Hunt, International Accounting Standards Board, Jacob, Kar, Kennedy, Klassen, Klein, Komisar, Korten, KPMG, KPMG, KPMG, McMechan, Mehafdi, Mehafdi, Mitchell, Mitchell, Mo, Monbiot, Moser, Offe, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Oyelere, Palan, Picciotto, Picciotto, Plasschaert, Plasschaert, Prem Sikka, PricewaterhouseCoopers, Pritchard, Ruehl, Rugman, Schaefer, Sikka, Sikka, Smith, Stewart, Sun, Tang, Tax Justice Network, Thomas, Thomas, Tikhomirov, Tippett, Tripathi, Turner, UK Accounting Standards Board, UK Africa All Party Parliamentary Group, UK Home Office, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Department of Economic and Social Affairs, United Nations Economic and Social Council, United Nations Food & Agriculture Organisation, US General Accounting Office, US General Accounting Office, US Government Accountability Office, US Internal Revenue Service, US Senate Joint Committee on Taxation, US Treasury, Vasilyev, Volsinov, Weichenrieder, Weinthal, Williamson, Zdanowicz   +119 more
core   +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

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.
doaj   +1 more source

The role of digitalization of transfer pricing in the company’s management accounting system

International Journal of Applied Economics, Finance and Accounting, 2023
The aim of the article was to study the theoretical and methodological aspects of the use of digital technologies in transfer pricing for the collection of the information background for management accounting.
N. Poyda-Nosyk, V. Borkovska, R. Bacho, G. Loskorikh, V. Hanusych, Roman Cherkes   +5 more
semanticscholar   +1 more source

METHODOLOGICAL TOOLS FOR MAKING MANAGEMENT DECISIONS ON TRANSFER PRICING

Економіка розвитку систем, 2023
The article systematises methodological tools for making managerial decisions on transfer pricing. An analysis of domestic scientific works on the study of the list of methodological tools for determining transfer prices is carried out.
Oleksandr Muravskyi
semanticscholar   +1 more source

Pengaruh Transfer Pricing dan Financial Distress Terhadap Tax Avoidance dengan Leverage Sebagai Variabel Moderasi

AKUA: Jurnal Akuntansi dan Keuangan, 2023
This study aims to examine the effect of Transfer Pricing and Financial Distress on Tax Avoidance with Leverage as a moderating variable in LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The independent variable in
Irawati Sianturi, Aris Sanulika
semanticscholar   +1 more source

The Influence of Tax Minimization, Firm Size, Exchange Rate, and Multinationalism on Indication to Performs Transfer Pricing: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX)

Proceedings of the International Conference on Industrial Engineering and Operations Management, 2023
Transfer pricing means the price that arises because of the existence of transfer goods, services, and other intangible assets between the companies that have a special relationship or related parties.
Erika Megadiana
semanticscholar   +1 more source

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
doaj   +1 more source

The role of transfer pricing methods to enhance performance evaluation of economic units: An applied study in Alan Group for producing Kawanter

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
doaj   +1 more source

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
doaj   +1 more source