Works matching DE "TRANSFER pricing"

Results: 1186

Factors Militating against the Efficacy of the Mutual Agreement Procedure: A Comparison between South Africa, Kenya, Uganda and Ghana.

Published in:

Comparative & International Law Journal of Southern Africa, 2024, v. 57, n. 2, p. 1, doi. 10.25159/2522-3062/13641

By:

Kekana, Nelson

Publication type:

Article

Kepastian Hukum dalam Penegakan Keadilan Perpajakan atas Sengketa Transfer Pricing pada Pengadilan Pajak.

Published in:

Journal of Social & Technology / Jurnal Sosial dan Teknologi (SOSTECH), 2025, v. 5, n. 4, p. 1019, doi. 10.59188/jurnalsostech.v5i4.32068

By:

Khifni, Mokhamad;
Widiarty, Wiwik Sri;
Butarbutar, Serirama

Publication type:

Article

SHOCKS REGULATORIOS AL MERCADO INMOBILIARIO DE CHILE: ¿CUANTO DEL IVA A LA VIVIENDA SE TRANSFIERE A PRECIO DE VENTA?

Published in:

Economic Analysis Review / Revista de Análisis Económico, 2024, v. 39, n. 2, p. 35

By:

IDROVO AGUIRRE, BYRON J.;
LOZANO, FRANCISCO-JAVIER

Publication type:

Article

What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven.

Published in:

Economic & Social Review, 2013, v. 44, n. 3, p. 401

By:

TOBIN, GARY;
WALSH, KEITH

Publication type:

Article

Value‐maximizing football clubs.

Published in:

Scottish Journal of Political Economy, 2021, v. 68, n. 5, p. 605, doi. 10.1111/sjpe.12282

By:

Prinz, Aloys;
Thiem, Stefan

Publication type:

Article

What is the 'Law' in Chinese Tax Administration?

Published in:

Asia Pacific Law Review, 2011, v. 19, n. 1, p. 73, doi. 10.1080/10192557.2011.11788242

By:

Wei Gui

Publication type:

Article

Inhalt.

Published in:: FinanzRundschau, 2025, v. 107, n. 4, p. r1, doi. 10.9785/fr-2025-toc10704
Publication type:: Article

Titelei.

Published in:: FinanzRundschau, 2025, v. 107, n. 4, p. i, doi. 10.9785/fr-2025-frontmatter10704
Publication type:: Article

Die geänderten Vorschriften zur Verrechnungspreisdokumentation.

Published in:

FinanzRundschau, 2025, v. 107, n. 4, p. 157, doi. 10.9785/fr-2025-1070401

By:

Quilitzsch, Carsten;
Hörnicke, Gabriel;
Broszeit, Jan

Publication type:

Article

Einkünftekorrektur bei Produktionsverlagerung auf eine Schwestergesellschaft im Ausland – Anmerkung zu BFH v. 9.8.2023 – I R 54/19, FR 2024, 918.

Published in:

FinanzRundschau, 2024, v. 106, n. 19, p. 890, doi. 10.9785/fr-2024-1061902

By:

Quilitzsch, Carsten;
Rötting, Stefanie

Publication type:

Article

Inhalt.

Published in:: FinanzRundschau, 2024, v. 106, n. 13, p. r1, doi. 10.9785/fr-2024-toc10613
Publication type:: Article

Neuregelung nach dem Wachstumschancengesetz zur Verrechnungspreisbestimmung für grenzüberschreitende Finanzierungsbeziehungen durch § 1 Abs. 3d und 3e AStG.

Published in:

FinanzRundschau, 2024, v. 106, n. 13, p. 589, doi. 10.9785/fr-2024-1061301

By:

Keß, Rebecca;
Quilitzsch, Carsten

Publication type:

Article

Grundsatzurteil des BFH mit Klarstellungen zur Aufwärtsabfärbung – Anmerkung zu IV R 24/20, FR 2023, 1082.

Published in:

FinanzRundschau, 2023, v. 105, n. 23, p. 1076, doi. 10.9785/fr-2023-1052305

By:

Prinz, Ulrich

Publication type:

Article

Titelei.

Published in:: FinanzRundschau, 2023, v. 105, n. 17, p. i, doi. 10.9785/fr-2023-frontmatter10517
Publication type:: Article

Impressum.

Published in:: FinanzRundschau, 2023, v. 105, n. 1, p. r5, doi. 10.9785/fr-2023-1050113
Publication type:: Article

Impressum.

Published in:: FinanzRundschau, 2022, v. 104, n. 24, p. r3, doi. 10.9785/fr-2022-1042414
Publication type:: Article

Impressum.

Published in:: FinanzRundschau, 2022, v. 104, n. 22, p. r5, doi. 10.9785/fr-2022-1042213
Publication type:: Article

Titelei.

Published in:: FinanzRundschau, 2022, v. 104, n. 16, p. i, doi. 10.9785/fr-2022-frontmatter10416
Publication type:: Article

Gewerbesteuerrechtliche Nichterfassung des Veräußerungsgewinns einer GmbH & Co. KG anlässlich des Übergangs zu einer neuen Tätigkeit – Einstellung des „bisherigen" (originär gewerblichen) Betriebs trotz Fortführung einer wesentlichen Betriebsgrundlage in dem „neuen" (vermögensverwaltenden) Betrieb

Published in:

FinanzRundschau, 2022, v. 104, n. 16, p. 773, doi. 10.9785/fr-2022-1041609

By:

Stephani, Benjamin;
Suchanek, Markus

Publication type:

Article

Körperschaften/Kapitaleinkünfte.

Published in:

FinanzRundschau, 2022, v. 104, n. 9, p. 405

By:

Kleinert, Jens

Publication type:

Article

Schauhoff/Ufer, Gemeinnützige Unternehmen und Konzerne, Recht – Steuern – Management, 2022.

Published in:

2022

By:

Gersch, Eva-Maria

Publication type:

Book Review

Die gewerbesteuerliche Anrechnung ausländischer Steuern durch den Lauf der Zeit? – Kritische Überlegungen zu § 34c Abs. 1 EStG analog im Rahmen der GewSt.

Published in:

FinanzRundschau, 2022, v. 104, n. 5, p. 193, doi. 10.9785/fr-2022-1040502

By:

Cloer, Adrian;
Kozlowski, Olivia

Publication type:

Article

Verlustübergang einer GmbH auf eine neu gegründete atypisch stille Gesellschaft.

Published in:: FinanzRundschau, 2022, v. 104, n. 3, p. 140, doi. 10.9785/fr-2022-1040310
Publication type:: Article

Titelei.

Published in:: FinanzRundschau, 2021, v. 103, n. 23, p. i, doi. 10.9785/fr-2021-frontmatter10323
Publication type:: Article

Zweifelsfragen und Problembereiche aus der Anwendung des Risikokontrollansatzes bei der Verrechnungspreisanalyse.

Published in:

FinanzRundschau, 2021, v. 103, n. 23, p. 1097, doi. 10.9785/fr-2021-1032302

By:

Grotherr, Siegfried

Publication type:

Article

Inhalt.

Published in:: FinanzRundschau, 2021, v. 103, n. 23, p. r1, doi. 10.9785/fr-2021-1032301
Publication type:: Article

Progressing carbon pricing -- a Sisyphean task?

Published in:

Gestion & Finances Publiques, 2022, v. 2022, n. 7, p. 43, doi. 10.3166/gfp.2022.NS.010

By:

VAN DENDER, Kurt;
RAJ, Anasuya

Publication type:

Article

International Tax Disputes and the Ouster of General Limitational Rules in the Dispute Resolution Mechanism in Indian Tax Law.

Published in:

Vision: Journal of Indian Taxation, 2021, v. 8, n. 1, p. 19, doi. 10.17492/jpi.vision.v8i1.812102

By:

Singh, Ajit Kumar

Publication type:

Article

International Double Taxation Relief Provisions in India : A Critical Analysis.

Published in:

Vision: Journal of Indian Taxation, 2020, v. 7, n. 2, p. 45, doi. 10.17492/jpi.vision.v7i2.722038

By:

Samantara, Rabinarayan

Publication type:

Article

Management on Transfer Pricing of Farmland Based on the Supply–Demand Mismatches for Multifunction: A Case Study from China.

Published in:

Land (2012), 2024, v. 13, n. 9, p. 1372, doi. 10.3390/land13091372

By:

Wu, Lijun;
Ren, Gaofeng

Publication type:

Article

Auditorías fiscales a operaciones de arrendamiento de inmuebles entre partes relacionadas en México.

Published in:

Revista Visión Contable, 2022, n. 26, p. 172, doi. 10.24142/rvc.n26a8

By:

Landa Fournais, Luis Enrique

Publication type:

Article

Les prix de transfert : une lecture du contexte Algérien.

Published in:

Al Bashaer Economic Journal, 2023, v. 9, n. 1, p. 896

By:

AYACHI, Fela;
LAHLOU, Chérif

Publication type:

Article

The international governance of corporate tax avoidance: A paradigm shift from tax competition to international cooperation?

Published in:

Samfundsøkonomen, 2023, n. 4, p. 78, doi. 10.7146/samfundsokonomen.v2023i4.141649

By:

PASTER, THOMAS

Publication type:

Article

THE IRS'S COST-SHARING PROPOSALS IN THE WORLDWIDE TAX SYSTEM: WHY CONGRESS SHOULD AVOID ANTI-COMPETITIVE TRANSFER PRICING REGULATIONS AND EMBRACE A TERRITORIAL TAX.

Published in:

Fordham Journal of Corporate & Financial Law, 2007, v. 12, n. 2, p. 371

By:

Mandolfo, James D.

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

Tax Section Publishes The Fundamentals of U.S. Transfer Pricing.

Published in:: ABA Tax Times, 2022, v. 42, n. 1, p. 27
Publication type:: Article

A Sea Change in Court Analysis of Treasury Regulations: How the Treasury Department Won the Battle but Lost the War.

Published in:

ABA Tax Times, 2016, v. 35, n. 2, p. 21

By:

Murphy, Ann

Publication type:

Article

EFFICIENCY OF THE LARGE-SCALE AGRI-INDUSTRIAL ENTITIES IN UKRAINE.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2021, v. 1, n. 36, p. 179, doi. 10.18371/fcaptp.v1i36.227739

By:

S., Demianenko;
M., Sahaidak;
O., Sas;
T., Avramenko;
Ye., Levkivskyi

Publication type:

Article

INCREASING EFFICIENCY OF BANKING ACTIVITY IN UKRAINE BY GOVERNING PRICING CENTERS OF PROFIT OF THE BANK.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2019, v. 3, n. 30, p. 4, doi. 10.18371/fcaptp.v3i30.179221

By:

Grydzhuk, D. M.;
Shvets, N. R.

Publication type:

Article

IMPACT OF TRANSFER PRICING DECISIONS ON THE GENERAL CORPORATE RESTRUCTURING DRIVES.

Published in:

Scholedge International Journal of Business Policy & Governance, 2015, v. 2, n. 5, p. 14

By:

Gemawat, Lokesh

Publication type:

Article

Current Tax Risk in Romania and Possible Remedies.

Published in:

Finance: Challenges of the Future, 2024, v. 24, n. 26, p. 28

By:

TAMAȘ, Attila Szora;
HARAGUȘ, Ramona-Ionela;
TAMAȘ, Gabriel Szora;
IRIMIA, Alin

Publication type:

Article

On Taxation of the Digital Economy. Where Are We Now and Where Are We Going?

Published in:

Finance: Challenges of the Future, 2021, v. 21, n. 23, p. 95

By:

IRIMIA, Alin;
TAMAS-SZORA, Attila;
DOBRA, Iulian Bogdan

Publication type:

Article

Transfer Prices. National and European Perspectives.

Published in:

Finance: Challenges of the Future, 2020, v. 20, n. 22, p. 44

By:

MIHON, Iosif-Simion;
TAMAŞ, Attila;
TOADER, Monica Ioana;
IRIMIA, Alin

Publication type:

Article

Use of the Common and Consolidated Corporate Tax Base at European Union Level. Implications for Romania.

Published in:

Finance: Challenges of the Future, 2019, v. 19, n. 21, p. 120

By:

BUZIERNESCU, Anca;
BUZIERNESCU, Radu

Publication type:

Article

Transfer prices - a debate amongst multinational companies and tax authorities.

Published in:

Finance: Challenges of the Future, 2017, v. 17, n. 19, p. 71

By:

MATEI, Gheorghe;
CAZACU (NEAMŢU), Andreea-Lavinia

Publication type:

Article