Zobrazeno 1 - 10
of 1 162
pro vyhledávání: '"Advance Pricing Agreement (APA)"'
Publikováno v:
International Journal of Scientific and Research Publications (IJSRP). 11:506-510
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::004508e1468fd1d580285cd0f87bfafb
https://doi.org/10.29322/ijsrp.11.07.2021.p11565
https://doi.org/10.29322/ijsrp.11.07.2021.p11565
Autor:
Ernie Marcelino
Publikováno v:
International Journal of Scientific and Research Publications (IJSRP). 11:552-555
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ead326bad4e10b8cec89c4a5ec352f3d
https://doi.org/10.29322/ijsrp.11.01.2021.p10964
https://doi.org/10.29322/ijsrp.11.01.2021.p10964
Autor:
Kortebusch, Pia
Advance Pricing Agreements (APAs) are commonly used by multinational groups to gain certainty about their transfer prices for tax purposes. I focus on a multinational company that invests in a foreign subsidiary in a low-tax country. Applying a binom
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::1ef905c66fe071d4a84339c6dfa4b4e5
https://hdl.handle.net/10419/100669
https://hdl.handle.net/10419/100669
Autor:
Xinkui Fan
Publikováno v:
Asian Social Science. 4
With the promulgation of the new Corporation Income Tax (CIT), the APA concept has been enacted into the tax laws. The detailed implementation rules to the CIT supports this APA framework and the proposed transfer pricing requirements to be released
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8e859ddfffeabbac15a4e9149d1d96e9
https://doi.org/10.5539/ass.v4n11p53
https://doi.org/10.5539/ass.v4n11p53
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XX, Iss 2, Pp 387-395 (2020)
Given the conditions of transparency amplification by introducing supplementary reports on the activity of sub holding companies, fiscal administrations grow to be more and more interested in the national budget income increase, therefore intensifyin
Externí odkaz:
https://doaj.org/article/f15738da3833478391612ade21c6d94c
Akademický článek
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Autor:
Luca, Mihaela Paraschiva1 mihaluca2006@yahoo.com, Ciocănea, Bianca Cristina1 sb19biu@gmail.com, Pițu, Ioan Cosmin1 cosmin_pitu@yahoo.com
Publikováno v:
Ovidius University Annals, Series Economic Sciences. 2020, Vol. 20 Issue 2, p387-395. 9p.
International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies, 11, 11, 11A11T: 1-11
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0b1a829ae3db494d162bcb42cbfbf032