Zobrazeno 1 - 10
of 1 872
pro vyhledávání: '"CONTROLLED TRANSACTIONS"'
Autor:
Baláži, Filip, Lazoríková, Elena
Publikováno v:
Financial Law Review. 28(4):14-31
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1100309
Autor:
Marina Bornman, Simba Chirevo
Publikováno v:
Journal of Accounting and Finance in Emerging Economies, Vol 8, Iss 4 (2022)
Purpose: The paper aims, from an African perspective, to investigate the practice of inconsistent custom duty valuations experienced by related MNEs and to explore the impact this may have on MNEs. Design/Methodology/Approach: Perceptions from ind
Externí odkaz:
https://doaj.org/article/9250e6959f034a1aa708ef6713f5601e
Autor:
Challoumis, Constantinos1
Publikováno v:
Economics: Innovative & Economic Research Journal / Casopis za Ekonomsku Teoriju i Analizu. 2018, Vol. 6 Issue 1, p33-43. 11p.
Autor:
Filip Baláži, Elena Lazoríková
Publikováno v:
Financial Law Review, Vol 2022, Iss 4, Pp 14-31 (2022)
The article focuses on the transfer pricing in the Slovak Republic. The main subject of this article is the analysis of the legal regulation of transfer pricing of controlled transactions between domestic dependents. The authors examine the very esse
Externí odkaz:
https://doaj.org/article/20c505e820fa40f1b7af3dc9e866b603
Autor:
Kramarova Katarina
Publikováno v:
SHS Web of Conferences, Vol 92, p 02031 (2021)
Research background: The way of pricing intra-group transactions (controlled transactions in the terms of transfer pricing) should be in line with the arm´s length principle, whether we consider nationally or transnationally related business entitie
Externí odkaz:
https://doaj.org/article/4e830cf577804cb3b6151ca171940fa4
Autor:
Nazarova, Halyna, Vasyliev, Mykhailo
Publikováno v:
Центральноукраїнський науковий вісник. Економічні науки / Central Ukrainian Scientific Bulletin. Economic Sciences. (3 (36)):340-360
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=853759
Autor:
Constantinos CHALLOUMIS
Publikováno v:
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, Vol 24, Iss 3, Pp 57-64 (2018)
This paper is about the impact of risks on the controlled transactions procedures. The mainstream is that controlled transactions are made by international companies to avoid high tax rates, but at the same time, these companies have to face internat
Externí odkaz:
https://doaj.org/article/9f7aa5c3dcf44df48a25f81839585ea1
Autor:
О. П., Мельник
Publikováno v:
Analytical & Comparative Jurisprudence; 2024, Issue 4, p395-399, 5p
Autor:
Constantinos CHALLOUMIS
Publikováno v:
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, Vol 24, Iss 3, Pp 148-153 (2018)
This paper shows the types of risks that an enterprise which participates in controlled transactions should undertake to its risk examination procedure. This work clarifies these risks and analyzes them. The identification of risks pends on the busin
Externí odkaz:
https://doaj.org/article/3f8c303cc81c4c759ae383e1f284acfe
Autor:
Mariana Muzychuk
Publikováno v:
Herald of Kyiv National University of Trade and Economics. 143:126-136
Introduction. In the context of economic globalization, the role of international groups of companies (MNE Group). States are improving tax control over the payment of MNE Groups’ taxes, in particular, much attention is given to the rules of transf
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ce9f01214c30d3fd263d7933e62fffe8
https://doi.org/10.31617/visnik.knute.2022(143)10
https://doi.org/10.31617/visnik.knute.2022(143)10