Results 31 to 40 of about 1,295,862 (296)
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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TRANSAKSI DENGAN PIHAK BERELASI DAN PRAKTIK TRANSFER PRICING DI INDONESIA
Jurnal Pajak dan Keuangan Negara (PKN), 2021 This study aims to review transactions conducted by multinational companies operating in Indonesia related to transfer pricing activities. This study uses qualitative methods using two approaches, content analysis, and interviews.
R. Sitanggang, Amrie Firmansyah
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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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SHS Web of Conferences, 2021 Research background: The way of pricing intra-group transactions (controlled transactions in the terms of transfer pricing) should be in line with the arm´s length principle, whether we consider nationally or transnationally related business entities. If
K. Kramarova
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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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Transfer Pricing, A Tax Avoidance Tool (A Review of Literature)
Nusantara Science and Technology Proceedings, 2021 The purpose of the work presented in this paper is to capture the current state of Transfer Pricing as well as to document the current practices of Transfer Pricing Abuse through a systematic literature review to extend and update the previous work.
Delina Herdian Septiani +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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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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