Results 11 to 20 of about 1,295,862 (296)
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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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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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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Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing
Journal Of Business, Finance, and Economics (JBFE), 2023 The purpose of this study is to examine the effect of tax, foreign ownership and company size on transfer pricing. The data used in this study are secondary data and quantitative research methods.
Widya Anggraini +3 more
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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 +5 more
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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
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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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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
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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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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
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