Results 311 to 320 of about 1,473,014 (342)

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.
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Transfer Pricing System Based on the Method of Cash Flows Redistribution

Scientific Research and Development. Economics of the Firm, 2019
The article describes the system of transfer pricing based on the method of cash flows redistribution, developed by the author. The article describes such concepts as transfer price, transfer pricing, transfer pricing system. Methodological tools of research: analysis, synthesis, system approach. The author used the method of cash flows redistribution,
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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).
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The Economics of Transfer Pricing Methods & Management of Tax Risk

SSRN Electronic Journal, 2014
In this paper I derive a straightforward condition, which I call the Arm’s Length Dual Condition (ALD), for a controlled price to be, or not to be, arm’s length. A proof of the validity of this condition is carried out with respect to the Resale Price, the Cost Plus and the Transactional Net Margin pricing methods and it shows that contrary to general ...
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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.
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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
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Transfer Pricing Methods Applied in Croatian Companies

2011
Multinational companies which are organized as holding companies can use transfer pricing as an instrument for (1) shifting its profits in countries with favorable tax conditions in order to avoid or to decrease tax liabilities and (2) trying to obtain competitive advantages in order to increase its market share on defined markets.
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What do we know about transfer pricing? Insights from bibliometric analysis

Journal of Business Research, 2021
Satish Kumar, Neeraj Pandey, Weng Marc Lim   +2 more
exaly  

TRANSFER PRICING METHODS IN BRAZIL

, 2015
Harsardbhai Patel Shailan
semanticscholar   +1 more source

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

, 2004
K. Chan, Agnes W.Y. Lo
semanticscholar   +1 more source