Results 261 to 270 of about 1,295,862 (296)

Corporate governance, foreign operations and transfer pricing practice: the case of Indonesian manufacturing companies

International Journal of Business and Globalisation, 2020
This research investigated several factors that contribute to international tax avoidance using the transfer pricing mechanism for manufacturing companies listed on the Indonesian Stock Exchange.
Arie Pratama
semanticscholar   +1 more source

The Relationship between Transfer Pricing Objectives, Company Operating Circumstances and Transfer Pricing Methods

Managerial Finance, 1982
In this paper the main objectives of transfer pricing are discussed as well as methods that have been suggested for each objective to be achieved. Also investigated are the interrelationships among transfer pricing objectives, methods, and circumstances under which companies ...
openaire   +1 more source

Simplification in Transfer Pricing

Florida Tax Review, 2021
It is the aim of this contribution to sustain that, despite the inherent complexity that the enforcement of the arm’s length rationale entails, it is feasible—and desirable—to introduce simplification measures without abandoning this worldwide accepted standard, especially in the context of developing countries and despite reticence shown by ...
openaire   +2 more sources

Optimal Transfer Pricing Method and Fixed Cost Allocation

Abacus, 1996
Prior empirical research on transfer pricing only reported what firms do but seldom explained why. This study moves the research forward by introducing hypothesis testing.Atkinson (1987) shows that pricing transfers at variable cost when capacity is in excess. as prescribed by economic theory.
openaire   +1 more source

Transfer Pricing: Is the Comparable Uncontrolled Price Method the Best Method in all Cases?

ACTA UNIVERSITATIS DANUBIUS. OECONOMICA, 2012
The transfer price scope is becoming a very important issue for all companies that comprise from different departments or have a network of branches. These companies are obliged to present the way of price determination for transactions that they have with their branches or other relevant members of their network. The establishment of the multinational
openaire   +1 more source

The New Bulgarian Ordinance on Transfer Pricing Methods

International Transfer Pricing Journal
Since 1 January 2026, Bulgaria has applied a new Ordinance on the procedure and methods for determining market prices, which replaced the 2006 Ordinance. The new rules reflect the evolution of the OECD Transfer Pricing Guidelines over the past two decades and form part of Bulgaria’s process of accession to the OECD. This article provides an overview of
openaire   +1 more source

Legal Fundamentals of Selection of a Transfer Pricing Method

Business security
The article discusses Russian transfer pricing methods, as well as the specifics of their application for assessing tax liabilities. The circumstances are considered, the analysis of which is necessary for the correct choice and application of transfer pricing methods.
openaire   +1 more source

Developments Regarding the Transfer Pricing Method for Exports of Commodities

International Transfer Pricing Journal, 2014
The author considers developments and advantages in the use of the PECEX method, which is used to determine transfer prices for exports of commodities, as well as challenges taxpayers may still face when applying this method.
openaire   +1 more source

The suitability and practicality of the OECD transfer pricing methods to Zimbabwe

2023
The provisions of Section 98B of the Zimbabwe Income Tax Act as read with the 35th schedule governing all related party transactions both domestic and cross border between companies forms the foundation of the transfer pricing legislative regulatory framework in Zimbabwe.
openaire   +1 more source

The Classification and Prediction of Transfer Pricing Methods using Discriminant Analysis

Managerial Finance, 1982
An attempt is made in this paper to discriminate among four groups of transfer pricing methods namely: market price, cost, negotiation, and other methods, according to the transfer pricing objectives and other environmental issues (i.e. transfer pricing determinants).
openaire   +1 more source