Results 21 to 30 of about 9,433 (299)
Transfer Pricing of Multinational Enterprises in the Oil and Gas Industries and the Method of Coping with It [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i Khuṣūṣī, 2023 Tax has undeniable role in Provision of the governments general budget and special position in financial regime of all oil and gas contracts. Host states always trying to provide presence and investment conditions of multinational enterprices in oil and ...
Hesam Khodayarinejad, Mehrab Darabpour
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Transfer pricing as a management accounting tool [PDF]
, 2020 Досліджено теоретико-методичні аспекти трансфертного ціноутворення суб’єкта підприємницької діяльності для формування комплексної інформаційної системи управління підприємством із розгалуженою структурою.
Титенко, Лариса Василівна +3 more
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Transfer pricing in view of tax planning
Проблеми Законності, 2018 Transfer pricing for the tax legislation of Ukraine is a new phenomenon. This situation has caused a number of unresolved issues in both law enforcement and tax law science.
Олександрівна Марія Бондаренко
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ТHE TRANSFORMATION CONCEPTION OF PRICING IN CONDITIONS OF GLOBALIZATION OF ECONOMY
Ekonomìčnij Vìsnik Nacìonalʹnogo Tehnìčnogo Unìversitetu Ukraïni "Kiïvsʹkij Polìtehnìčnij Institut", 2015 In the article are considered the factors of influence of globalization on transformation of conception of pricing. It is analyses features of processes of globalizations that influence on development of economy. The factors of influence of globalization
О. П. Чукурна
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TRANSFER PRICING AS A TOOLFOR FINANCIAL ANALYSIS OFENTERPRISES
Статистика и экономика, 2016 The article outlines the basics of using transfer pricing methods applied to the financial analysis of the enterprise. It focuses on the application of transfer pricing methods not only over prices control between related organizations, but for analysis ...
Alexey S. Besfamilnyy
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Revised OECD Transfer pricing Guidelines and the Czech tax policy
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 In applying the international principles to the taxation of Multinational Enterprises, one of the most difficult issues that have arisen is the establishment for tax purposes of appropriate transfer prices.
Veronika Solilová
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Comparing of Price Determination in Iranian Electricity Industry in BOT Models [PDF]
Pizhūhishnāmah-i Iqtiṣād-i Inirzhī-i Īrān, 2015 Utilizing modern financing methods have been focused by governments either for low public budgets or for higher cost productivity of private sector.
Mostafa Salimifar, Alireza Ghadimi
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Manipulation of transfer prices by multi-national companies in Nigeria
South African Journal of Economic and Management Sciences, 2023 Background: Transfer pricing manipulation diminishes revenue generation by the host countries. The results of the investigations in the literature show divergence to the extent of the impact of transfer pricing on economic growth in both the low- and ...
Aderounmu A. Ogunoye +2 more
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An exploratory survey of transfer pricing in selected South African listed companies
South African Journal of Business Management, 1989 The use of transfer pricing among certain sectors of the JSE is investigated by means of a questionnaire survey. Information regarding the transfer pricing methods used and the management control systems applicable to those prices was requested.
A. A.P.C. Geboers +2 more
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Determinant of Transfer Pricing Decision in Infrastructure, Utility, and Transportation Companies
Jurnal Akuntansi Indonesia, 2020 This study aims to analyze and determine the affect of tax planning, thin capitalization, and intangible assets on company decisions in transfer pricing. This study uses 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to
Maharamya Karuna Anggani +1 more
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