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Comparison of Transfer Pricing methods and their application in disputed tax cases in Indonesian courts

Legalpreneur Journal
Transfer pricing is a trending topic of taxation in various worlds, not least in Indonesia. Directorate General of Taxation  is very aggressive to supervise and monitor the practices of transfer pricing conducted by the taxpayer, because it is not just a
Besdy Besdy, Pony Pony, Abraham Abraham, Ariman Sitompul   +3 more
semanticscholar   +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 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
doaj   +1 more source

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, Trisni Suryarini   +1 more
doaj   +1 more source

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
doaj  

Pengaruh Pajak, Multinasionalitas, dan Tunneling Incentive terhadap Keputusan Transfer Pricing

, 2021
Purpose: This research aimed to determine the effect of taxes, multinationality, and tunneling incentive on the decision on transfer pricing in non-financial sector companies.
Rifqiyati Rifqiyati, Masripah Masripah, Munasiron Miftah   +2 more
semanticscholar   +1 more source

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
doaj   +1 more source

Therapeutic Apheresis in Nigeria: A Multi‐Center Summary of Abstracts From the Inaugural Nigerian Society for Apheresis Scientific Meeting

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, Chimezie Okwuonu, Evelyn Idam, Folasade Adelekan‐Popoola, Shakirat Gold‐Olufadi, Olufunto Olufela Kalejaiye, Abdullateef Ogala, Zinnah Aloziem, Blossom Amamchukwu, Patience Elimia, Mkpoikanabasi Obot‐Obot, Henry Mbakwe, Praises Maduagwuna, Olatunji Akinrodoye, Chiamaka Anyanwu, Benjamin Anyanwu, Adedamola Akinsiku, Oluwatoyin A. Akinsiku, Muzamil O. Hassan, Fatiu A. Arogundade, Olalekan E. Ojo, Homayemem Weli, Jesupelumi Adenihun, Aderemi Adelaja, Ebun Bamgboye, Olalekan Olatise, Ade E. Faponle, Ayoola Odeyemi, Michael Muoka, Stephen Asaolu, Qudrat Busari, Blessing Dawudu, Michael Naiyeju, Rasheed A. Balogun   +33 more
wiley   +1 more source

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
doaj   +1 more source

The Price of Precision: A Critical Review of Molecular Diagnostics in Glioma, From Guidelines to Global Disparities

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Gliomas have undergone a profound redefinition over the past decade, transitioning from morphology‐based entities to biologically coherent diseases defined by molecular alterations. The 2021 WHO Classification of Tumors of the Central Nervous System and its 2022 update formalize this shift, establishing integrated diagnosis as the global ...
Maria Guarnaccia, Sebastiano Cavallaro
wiley   +1 more source