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THE TRANSFER PRICING METHOD: PRACTICAL APPROACH
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 The transfer pricing case is a method that applies to those economic entities that carry out transactions between related parties, as is the case of the economic entity under review in the auto parts industry, in the context of tax authorities not wanting to allow companies to evade paying taxes, thereby taking unfair advantage of low-income ...
TIRAU ADRIAN, COZMA ION
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Transfer pricing rules in EU member states
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person.
Veronika Solilová
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Financial Accounting Aspects of Transfer Pricing [PDF]
Икономика и компютърни науки, 2019 The purpose of the paper is to perform a logical analysis of financial accounting aspects of transfer pricing. Interest in transfer pricing has increased in recent years, but not in terms of their financial accounting impact.
Anita Atanassova
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Main methodological principles of transfer pricing rules for financial transactions of the enterprises [PDF]
, 2022 Досліджено теоретичні аспекти трансфертного ціноутворення в Україні. Розглянуто загрози офшоризації банківської системи України для створення умов щодо зловживання трансфертним ціноутворенням з метою оптимізації оподаткування.
Moshkovska, O. +1 more
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CONFLICT OF INTERESTS IN TRANSFER PRICING
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2014 In the conditions of globalization all the companies try to find the effective ways of maximizing their profit. One of the instruments is the system of the transfer pricing that helps to optimize the costs and allocate effective the resources of the ...
M. Osvald
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An economic perspective on transfer pricing
, 2006 This chapter reviews the recent economic literature on transfer pricing. As a starting point, we take Hirshleifer's transfer pricing model and discuss the basic structure of the most widely used model extensions.
Göx, Robert F; https://orcid.org/ +4 more
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Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Therapeutic apheresis (TA) is an established treatment modality for hematologic, neurologic, and immunologic disorders, yet access remains severely limited in sub‐Saharan Africa. Donor apheresis, including platelet apheresis collection from healthy donors, represents an important complementary modality supporting blood product ...
Nosa Bazuaye +33 more
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BASIC METHODS OF CLASSIFICATION AND CHARACTERISTICS OF METHODS OF PRICING IN UKRAINE
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2014 The article provided definitions and shows the need to use different methods of pricing of enterprises. Exposed the reasons of the absence of a universal classification of pricing methods. The approaches of different authors to classify groups of pricing
A. Boguslavskiy
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An analysis of tax avoidance of family companies in Indonesia
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 Taxes have an important role in building a country's economy. Therefore, as good citizens, we must pay taxes according to the regulations set by the government.
Dedi Rusdi +2 more
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FEBS Open Bio, EarlyView.Enzymes of the 2‐hydroxyacyl‐CoA lyase group catalyze the condensation of formyl‐CoA with aldehydes or ketones. Thus, by structural adaptation of active sites, practically any pharmaceutically and industrially important 2‐hydroxyacid could be biotechnologically synthesized. Combining crystal structure analysis, active site mutations and kinetic assays,
Michael Zahn +4 more
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