Works matching DE "TRANSFER pricing"

Results: 1184

Will Proclaimed Changes to Multinationals' Taxation Have an Actual Effect and What Will Really Change for Africa?

Published in:

Accounting, Economics & Law, 2025, v. 15, n. 2, p. 185, doi. 10.1515/ael-2024-0010

By:

Musselli, Andrea

Publication type:

Article

Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis.

Published in:

Accounting, Economics & Law, 2025, v. 15, n. 2, p. 155, doi. 10.1515/ael-2022-0036

By:

Wealth, Eukeria;
Smulders, Sharon A.;
Mpofu, Favourate Y.

Publication type:

Article

Transfer Pricing Audit Challenges and Dispute Resolution Effectiveness in Developing Countries with Specific Focus on Zimbabwe.

Published in:

Accounting, Economics & Law, 2025, v. 15, n. 2, p. 223, doi. 10.1515/ael-2021-0026

By:

Sebele-Mpofu, Favourate Yelesedzani;
Mashiri, Eukeria;
Korera, Patrick

Publication type:

Article

Tax transition in developing countries: do value added tax and excises really work?

Published in:

International Economics & Economic Policy, 2021, v. 18, n. 2, p. 379, doi. 10.1007/s10368-021-00492-8

By:

Adandohoin, Kodjo

Publication type:

Article

Determinants of Transfer Pricing Aggressiveness in Indonesia.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2016, v. 24 S, p. 95

By:

Waworuntu, S. R.;
Hadisaputra, R.

Publication type:

Article

THE EFFECT OF CAPITAL INTENSITY, TRANSFER PRICING, AND SALES GROWTH ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATION VARIABLE.

Published in:

Devotion: Journal of Research & Community Service, 2023, v. 4, n. 3, p. 709, doi. 10.36418/devotion.v4i3.419

By:

Pembayun Khamisan, Mayang Sekar;
Astuti, Christina Dwi

Publication type:

Article

THE EFFECT OF TAXES ON TRANSFER PRICING ON TOURISM, RESTAURANT, AND HOTEL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019- 2020.

Published in:

Devotion: Journal of Research & Community Service, 2022, v. 3, n. 9, p. 874, doi. 10.36418/dev.v3i9.192

By:

Rohmah, Tri Nur

Publication type:

Article

THE EFFECT OF TRANSFER PRICING AND POLITICAL CONNECTIONS ON TAX AVOIDANCE WITH PROFITABILITY AS A MODERATING VARIABLE.

Published in:

Eduvest: Journal Of Universal Studies, 2024, v. 4, n. 8, p. 7457, doi. 10.59188/eduvest.v4i8.1801

By:

Kolondam, Caroline Yoshe;
Permatasari, Intan Kurnia

Publication type:

Article

IMPLEMENTATION OF STRAIGHT TERM, WEIGHTED AVERAGE, AND TERM WEIGHTED MATCHED-MATURITY FUND TRANSFER PRICING (FTP) ON INDONESIAN BANK.

Published in:

Eduvest: Journal Of Universal Studies, 2023, v. 3, n. 7, p. 1303, doi. 10.59188/eduvest.v3i7.846

By:

Baskara, Gregorius Ivan;
Prijad, Ruslan

Publication type:

Article

إشكاليات مواجهة الأسعار التحويلية في النظام الضريبي الأردني)در سة مقارنة(

Published in:

Amman Arab University Journal, 2024, v. 6, n. 1, p. 209

By:

مهند عماد الدين صيبي;
محمد بن طريف

Publication type:

Article

ПРОБЛЕМЫ И ПЕРСПЕКТИВЫ ИСПОЛЬЗОВАНИЯ МИРОВОГО ОПЫТА ГОСУДАРСТВЕННОГО РЕГУЛИРОВАНИЯ И КОНТРОЛЯ ТРАНСФЕРТНОГО ЦЕНООБРАЗОВАНИЯ В РЕСПУБЛИКЕ КАЗАХСТАН.

Published in:

News of Kazakhstan Science / Novosti nauki Kazahstana, 2020, n. 3, p. 12

By:

Заурбекова, З. Г.;
Селезнева, И. В.

Publication type:

Article

TODO INCLUIDO, HASTA LOS PRECIOS DE TRANSFERENCIA. REGÍMENES DE PROTECCIÓN Y ACUERDOS ANTICIPADOS DE PRECIOS DE TRANSFERENCIA PARA INCREMENTAR EL CUMPLIMIENTO Y REDUCIR LA PRESIÓN FISCAL INDIRECTA. EL CASO DE LA REPÚBLICA DOMINICANA.

Published in:

Crónica Tributaria, 2024, v. 191, n. 2, p. 77, doi. 10.47092/CT.24.2.3

By:

Luengas Rivero, Sebastián;
González de Frutos, Ubaldo

Publication type:

Article

TRANSFER PRICING GUIDANCE ON FINANCIAL TRANSACTIONS. INCLUSIVE FRAMEWORK ON BEPS: ACTIONS 4, 8-10.

Published in:

Crónica Tributaria, 2021, n. 180, p. 175, doi. 10.47092/CT.21.3.6

By:

Carbajo Vasco, Domingo

Publication type:

Article

EDITORIAL.

Published in:

Crónica Tributaria, 2020, n. 175, p. 5

By:

García-Herrera, Cristina;
Moreno, Saturnina

Publication type:

Article

El análisis de comparabilidad post-BEPS en precios de transferencia. Una visión sobre las operaciones vinculadas con activos intangibles.

Published in:

Crónica Tributaria, 2019, n. 173, p. 260

By:

García, Elizabeth Gil

Publication type:

Article

INTANGIBLES DE DIFÍCIL VALORACIÓN Y AJUSTES RETROSPECTIVOS EN LA NORMATIVA ESPAÑOLA SOBRE PRECIOS DE TRANSFERENCIA.

Published in:

Crónica Tributaria, 2019, n. 173, p. 159

By:

Ibarrola, Aitor Navarro

Publication type:

Article

التدابير المعتمدة للحد من فرص التحايل الضريبي المستخدم في سياسة أسعار تحويل الأرباح المطبقة في الشركات المتعددة الجنسيات الناشطة في الجزائر.

Published in:

Economic & Managerial Researshes, 2020, v. 14, n. 3, p. 401

By:

قندز بن توته

Publication type:

Article

Challenges and Implications of Applying the Zimbabwean Domestic Transfer Pricing Rules: An SME Perspective.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2022, v. 8, n. 4, p. 1, doi. 10.32602/jafas.2022.025

By:

Wealth, Eukeria;
Akande, Joseph O.;
Mpofu, Favourate Y.

Publication type:

Article

Enhancing the effectiveness of transfer pricing regulation enforcement in reducing Base Erosion and Profit Shifting in African countries. A scoping review.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2022, v. 8, n. 1, p. 99, doi. 10.32602/jafas.2022.005

By:

Sebele-Mpofu, Favourate Y.;
Mashiri, Eukeria;
Warima, Siboniso

Publication type:

Article

The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size On Transfer Pricing (Indonesian Evidence).

Published in:

Journal of Accounting, Finance & Auditing Studies, 2019, v. 5, n. 1, p. 1, doi. 10.32602/jafas.2019.0

By:

Nazihah, Afifah;
Azwardi;
Fuadah, Luk Luk

Publication type:

Article

Asymmetric response of Investor sentiment to Economic Policy Uncertainty, interest rates and oil price uncertainty: Evidence from OECD countries.

Published in:

Cogent Economics & Finance, 2022, v. 10, n. 1, p. 1, doi. 10.1080/23322039.2022.2151113

By:

Guenich, Hassen;
Hamdi, Khalfaoui;
Chouaibi, Néjib

Publication type:

Article

Does service sector growth influence tax revenue in Tanzania?

Published in:

Cogent Business & Management, 2023, v. 10, n. 3, p. 1, doi. 10.1080/23311975.2023.2259615

By:

Mapunda, Magreth;
Kira, Alex Reuben;
Ngomuo, Sarah

Publication type:

Article

The effect of audit quality on transfer pricing aggressiveness and firm risk: Evidence from Southeast Asian countries.

Published in:

Cogent Business & Management, 2023, v. 10, n. 2, p. 1, doi. 10.1080/23311975.2023.2224151

By:

Sari, Dewi Kartika;
Siregar, Sylvia Veronica;
Martani, Dwi;
Wondabio, Ludovicus Sensi

Publication type:

Article

An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries.

Published in:

Cogent Business & Management, 2021, v. 8, n. 1, p. 1, doi. 10.1080/23311975.2021.1944007

By:

Sebele-Mpofu, Favourate;
Mashiri, Eukeria;
Schwartz, Samantha Chantelle

Publication type:

Article

Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach.

Published in:

Cogent Business & Management, 2021, v. 8, n. 1, p. 1, doi. 10.1080/23311975.2021.1907012

By:

Mashiri, Eukeria;
Dzomira, Shewangu;
Canicio, Dzingirai

Publication type:

Article

Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms.

Published in:

Cogent Business & Management, 2019, v. 6, n. 1, p. 1, doi. 10.1080/23311975.2019.1647918

By:

Merle, Ronan;
Al-Gamrh, Bakr;
Ahsan, Tanveer;
Ntim, Collins G.

Publication type:

Article

A GLOBAL SUPPLY CHAIN PROFIT MAXIMIZATION AND TRANSFER PRICING MODEL.

Published in:

Journal of Business Logistics, 2008, v. 29, n. 1, p. 175, doi. 10.1002/j.2158-1592.2008.tb00074.x

By:

Miller, Tan;
De Maria, Renato

Publication type:

Article

ORDER SOURCING AND TRANSFER PRICING IN THE MULTINATIONAL CORPORATION.

Published in:

Journal of Business Logistics, 1983, v. 4, n. 1, p. 65

By:

Ronen, David;
Czinkota, Michael R.

Publication type:

Article

PRICING STRATEGIES FOR PRIVATE TRUCKING.

Published in:

Journal of Business Logistics, 1982, v. 3, n. 2, p. 72

By:

Cavinato, Joseph L.

Publication type:

Article

A Classification Schema of Methods for Reporting Effects of Resource Price Changes.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1970, v. 8, n. 1, p. 113, doi. 10.2307/2674716

By:

Summers, Edward L.;
Deskins, James Wesley

Publication type:

Article

Transfer Pricing for Divisional Autonomy.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1970, v. 8, n. 1, p. 99, doi. 10.2307/2674715

By:

Ronen, Joshua;
Mackiney III, George

Publication type:

Article

Opportunity Costing: An Application of Mathematical Programming.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1965, v. 3, n. 2, p. 182, doi. 10.2307/2490291

By:

Samuels, J. M.

Publication type:

Article

Accounting Implications of a Mathematical Programming Approach To the Transfer Price Problem.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1964, v. 2, n. 1, p. 10, doi. 10.2307/2490152

By:

Dopuch, Nicholas;
Drake, David F.

Publication type:

Article

Sixth Method as a Simplified Measurement for SMEs?

Published in:

European Financial & Accounting Journal, 2015, v. 10, n. 3, p. 45, doi. 10.18267/j.efaj.145

By:

Solilová, Veronika;
Nerudová, Danuše

Publication type:

Article

Sixth Method as a Simplified Measurement for SMEs?

Published in:

European Financial & Accounting Journal, 2015, v. 10, n. 2, p. 45, doi. 10.18267/j.efaj.145

By:

Solilová, Veronika;
Nerudová, Danuše

Publication type:

Article

The Neglected Focus on Managerial Aspect of Transfer Pricing Policy in Multidivisional Companies—Case of Serbia.

Published in:

Systems, 2023, v. 11, n. 5, p. 257, doi. 10.3390/systems11050257

By:

Demko-Rihter, Jelena;
Sekerez, Vojislav;
Spasić, Dejan;
Conić, Nevena

Publication type:

Article

Sustainable Operation Structures in the Cross-Border Enterprise Ecosystem under Tariff Fluctuations: A Systematic Evaluation.

Published in:

Systems, 2022, v. 10, n. 6, p. 211, doi. 10.3390/systems10060211

By:

Zeng, Ting;
Yang, Tianjian

Publication type:

Article

TRANSFER PRICING IN MULTINATIONAL COMPANIES.

Published in:

Management & Education / Upravlenie i Obrazovanie, 2014, v. 10, n. 1, p. 38

By:

Gašić, Marko;
Marčetić, Marija;
Stojiljković, Marija;
Ivanović, Vladan

Publication type:

Article

AN ANALYSIS OF TRANSFER PRICING POLICY AND NOTABLE TRANSFER PRICING COURT RULINGS.

Published in:

Journal of Business & Accounting, 2016, v. 9, n. 1, p. 73

By:

Franklin, Mitchell;
Myers, Joan K.

Publication type:

Article

TEACHING BASIC TRANSFER PRICING INDUCTIVELY USING A STUDENT PRICE-NEGOTIATION CASE.

Published in:

ASBBS eJournal, 2013, v. 9, n. 1, p. 97

By:

Wheeler, Stephen;
Typpo, Eric

Publication type:

Article

Utilizarea normelor europene privind ajutorul de stat ca arme împotriva erodării bazei de impozitare.

Published in:

Pandectele Române, 2024, n. 5, p. 83

By:

IONESCU, Larisa-Cătălina

Publication type:

Article

Adevărul fiscal în sistemul procedural naţional, explicaţii privind Directiva privind preţurile de transfer COM (2023) 592 final.

Published in:

Pandectele Române, 2024, n. 2, p. 77

By:

POPESCU, Lavinia;
SAFTA, Adela Sorinela

Publication type:

Article

Investigating a green supply chain with product recycling under retailer's fairness behavior.

Published in:

Journal of Industrial & Management Optimization, 2022, v. 18, n. 5, p. 3641, doi. 10.3934/jimo.2021129

By:

Mondal, Chirantan;
Giri, Bibhas C.

Publication type:

Article

Pricing vulnerable options under a jump-diffusion model with fast mean-reverting stochastic volatility.

Published in:

Journal of Industrial & Management Optimization, 2022, v. 18, n. 3, p. 2077, doi. 10.3934/jimo.2021057

By:

He, Wan-Hua;
Wu, Chufang;
Gu, Jia-Wen;
Ching, Wai-Ki;
Wong, Chi-Wing

Publication type:

Article

Decision-making in a retailer-led closed-loop supply chain involving a third-party logistics provider.

Published in:

Journal of Industrial & Management Optimization, 2022, v. 18, n. 2, p. 1161, doi. 10.3934/jimo.2021014

By:

Chen, Xiao-Xu;
Xu, Peng;
Li, Jiao-Jiao;
Walker, Thomas;
Yang, Guo-Qiang

Publication type:

Article

IDENTIFICATION OF CROSS-FERTILIZED CONCHOCELIS USING CLEAVED AMPLIFIED POLYMORPHIC SEQUENCE MARKERS IN CROSS-EXPERIMENTS OF PORPHYRA YEZOENSIS (BANGIALES, RHODOPHYTA).

Published in:

Journal of Phycology, 2008, v. 44, n. 2, p. 331, doi. 10.1111/j.1529-8817.2008.00465.x

By:

Park, Eun-Jeong;
Fukuda, Satoru;
Endo, Hirotoshi;
Kitade, Yukihiro;
Saga, Naotsune

Publication type:

Article

AN APPLICATION OF THE DECOMPOSITION PRINCIPLE TO FINANCIAL DECISION MODELS.

Published in:

Journal of Financial & Quantitative Analysis, 1975, v. 10, n. 1, p. 37, doi. 10.2307/2330316

By:

Morris, James R.

Publication type:

Article

RYZYKO CEN TRANSFEROWYCH W DZIAŁALNOŚCI PRZEDSIĘBIORSTW POWIĄZANYCH.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2012, n. 271, p. 191

By:

Grenda, Sylwia

Publication type:

Article

Transfer Pricing and Financial Performance: The Case of Algerian Companies.

Published in:

Financial Sciences / Nauki o Finansach, 2023, v. 28, n. 1, p. 32, doi. 10.15611/fins.2023.1.03

By:

Ouelhadj, Anissa;
Bouchetara, Mehdi;
Zerouti, Messaoud

Publication type:

Article

Tax Compliance as an Element of the Corporate Compliance Management System.

Published in:

Financial Sciences / Nauki o Finansach, 2022, v. 27, n. 1, p. 44, doi. 10.15611/fins.2022.1.04

By:

Sulik-Górecka, Aleksandra

Publication type:

Article