Results 251 to 260 of about 1,295,862 (296)

Impact of transfer pricing methods for tax purposes on supply chain performance under demand uncertainty

Naval Research Logistics, 2013
Woonghee Tim Huh, Kun Soo Park
exaly   +2 more sources

The influence of management perception of environmental variables on the choice of international transfer-pricing methods

The International Journal of Accounting, 2004
Agnes W Y Lo
exaly   +2 more sources

Transfer Pricing Methods and Benefits

SSRN Electronic Journal, 2011
Transfer pricing refers to the ‘transfer price, intra corporate price, or the price of a good or service sold by one affiliate to another, the home office to an affiliate or vice verse’. [1]There are two types of Exports in goods and services in International Trade.
John E. Baiden
semanticscholar   +2 more sources

Transfer Pricing Methods

, 2022
The Cabinet Regulation No. 677 “Regulation of the Application of the Provisions of the Corporate Income Tax Act” (effective from 01.01.2018) lays down the methods for determining the arm’s length value of transactions or the arm’s length price of goods ...
O. A. Kirova, N. Nazarov
semanticscholar   +1 more source

Selecting Transfer Pricing Methods

2012
R. Feinschreiber, Margaret Kent
exaly   +2 more sources

Transfer pricing as a company management tool

Moscow University Economics Bulletin, 2021
This article studies one of the most complicated and yet popular company management tools, the transfer pricing. The author considers the aims and purpose of transfer pricing, the formation of a transfer pricing system as a company management tool ...
E. Avtukhova
semanticscholar   +1 more source

The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting

, 2021
This research proposes the Theory of Constraints (TOC) throughput accounting (TA) as an alternative management control mechanism in an international transfer pricing setting.
Gustavo da Silva Stefano, T. Antunes, D. P. Lacerda, Maria Isabel Wolf Motta Morandi, F. Piran   +4 more
semanticscholar   +1 more source

Cost-based transfer pricing with the existence of a direct channel in an integrated supply chain

Journal of Modelling in Management, 2021
Purpose This study aims to analytically explore the economic role of transfer pricing in a vertically integrated supply chain with a direct channel, specifically when it uses cost-based transfer prices, as is frequently observed in management practices.
Jumpei Hamamura
semanticscholar   +1 more source

Transfer pricing – definition and methods [PDF]

, 2019
Abstract: Transfer prices refer to the terms and conditions which so called “associated enterprises” agree for their “controlled transactions.” Examples of such transactions are the provision of management services, the supply of goods and the provision of loans.
Gorgieva-Trajkovska, Olivera, Georgieva Svrtinov, Vesna, Dimitrova, Janka, Koleva, Blagica   +3 more
openaire  

Defenders of the status quo: making sense of the international discourse on transfer pricing methodologies

Review of International Political Economy, 2020
Over a third of international trade happens within, rather than between, corporations. This makes establishing transfer prices – the price of transactions within and between related corporations – pivotal, as it defines corporations’ tax bills.
Fritz Brugger, R. Engebretsen
semanticscholar   +1 more source