Results 31 to 40 of about 1,473,014 (342)

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
doaj   +1 more source

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.
Raymondo Sitanggang, Amrie Firmansyah
semanticscholar   +1 more source

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
doaj   +1 more source

Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance

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
semanticscholar   +1 more source

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
doaj   +1 more source

Management control in the transfer pricing tax compliant multinational enterprise [PDF]

, 2008
This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Cools, M., Emmanuel, C., Jorissen, A.
core   +1 more source

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
doaj   +1 more source

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
openaire   +1 more source

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, I.F.A. Prawira, Memen Kustiawan   +2 more
semanticscholar   +1 more source

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, E. O. Uliana, P. B. Dugmore   +2 more
doaj   +1 more source