Results 41 to 50 of about 1,473,014 (342)

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
doaj   +1 more source

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, Oyebanji J. Ibitoye, Ewert P.J. Kleynhans   +2 more
doaj   +1 more source

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

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

Transfer pricing under asymmetric information [PDF]

European Accounting Review, 1994
This paper analyzes optimal transfer prices in a simple setting with two divisions. One division receives a special order. In order to fulfill it an upstream division has to supply an intermediate good. The production costs of the divisions are their respective private information.
openaire   +1 more source

DETERMINASI TRANSFER PRICING PADA PERUSAHAAN TAMBANG DI INDONESIA

JURNAL AKUNIDA, 2021
This study aims to analyze the effect of tax planning, tunnelling incentive, debt covenant, and intangible asset on the decision on transfer pricing in mining companies listed on the Indonesian Stock Exchange in 2017 – 2019.
M. Ratnasari, N. Widiastuti, Sumilir Sumilir   +2 more
semanticscholar   +1 more source

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

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  

Transfer pricing: strategies, practices, and tax minimization [PDF]

, 2016
Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax compliance. We estimate that a firm focusing on minimizing taxes has a
Armstrong, Armstrong, Baldenius, Beck, Beuselinck, Blouin, Blumenthal, Blumenthal, Chen, Clausing, Clausing, Collins, Cook, De Simone, Dhaliwal, Dharmapala, Donohoe, Dyreng, Elliott, Gordon, Graham, Graham, Graham, Graham, Gravelle, Grubert, Hanlon, Harris, Hassett, Higgins, Hines, Hines, Hirshleifer, Hoopes, Huizinga, Jacob, Klassen, Klassen, Klassen, Law, Lisowsky, Mellor, Mills, Mills, Mills, Mills, OECD, Oppenheim, Ossi, Robinson, Scholes, Shackelford, Slemrod, Slemrod, Wallace   +54 more
core   +1 more source