Zobrazeno 1 - 10
of 41
pro vyhledávání: '"CONTROLLED TRANSACTIONS"'
Autor:
Mykhailo Kuzheliev, Iryna Syvolap
Publikováno v:
Економічний вісник університету, Iss 54, Pp 144-149 (2022)
The subject of the research is theoretical approaches to the application of methods of establishing the compliance of the conditions of controlled operations with the principle of "outstretched hand". The purpose of the article is to carry out an ana
Externí odkaz:
https://doaj.org/article/cd529849045d421b98d8cd700b0d78cb
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:
Kuzheliev, Mykhailo, Syvolap, Iryna
Publikováno v:
Економічний вісник університету / University Economic Bulletin. (54):144-149
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1092670
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:
Labas, Diana Renata
Publikováno v:
Cluj Tax Forum / Cluj Tax Forum Journal. IV(3):208-219
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=993216
Autor:
Liudmila Polezharova
Publikováno v:
Корпоративные финансы, Vol 14, Iss 1, Pp 80-90 (2020)
This article is devoted to development of mathematical models for resolving an actual scientific challenge in the field of corporate finance. This involves substantiating taxation policies for the counter-acting tax planning of multinational companie
Externí odkaz:
https://doaj.org/article/96d68f20f7ef4e8ba60730a352d16095
Autor:
O. YURCHENKO, О. SVYRYDA
Publikováno v:
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, Iss 3, Pp 40-53 (2019)
The problem of pricing is elaborated with respect to setting the tax base for calculating tax obligations (taxes and duties) assessed and paid by business enterprises by the general tax system. The role of the regular market price when calculating th
Externí odkaz:
https://doaj.org/article/cb93c8a3d20145868fb76510fc7a2615
Autor:
A. Ardashev
Publikováno v:
Вестник университета, Vol 0, Iss 10, Pp 52-55 (2019)
The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Developme
Externí odkaz:
https://doaj.org/article/0d84b1b5834e410a81a8d72426f9853f
Autor:
V. V. Fesenko
Publikováno v:
Статистика України, Vol 82, Iss 3, Pp 83-88 (2018)
The article’s objective is to justify and develop a method for analyzing price differences in the controlled foreign economic transactions of enterprises, for further auditing and analyzing transfer prices in foreign economic transactions with rela
Externí odkaz:
https://doaj.org/article/e9a8ad9ca1cd49dda82869551079d77c
Autor:
Challoumis Constantinos
Publikováno v:
ECONOMICS, Vol 6, Iss 1, Pp 33-43 (2018)
This paper aims to the analysis of the most common methods of controlled transactions, and the interpretation of the arm’s length principle under the view of the tax income comparison between countries with high and low tax rates. Moreover, the fac
Externí odkaz:
https://doaj.org/article/b3e04ad767824850a81e1039ebb99bdd