Zobrazeno 1 - 10
of 417
pro vyhledávání: '"arm's length principle"'
Publikováno v:
Journal of Legal Studies, Vol 34, Iss 48, Pp 1-20 (2024)
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the researc
Externí odkaz:
https://doaj.org/article/a4a1af54b5384dad82588906a9cb48d0
Autor:
Heni Wuryaningsih, Siti Nuryanah
Publikováno v:
Jati, Vol 7, Iss 2, Pp 151-166 (2024)
Directorate General of Taxes amends its supervision business process to require Account Representatives to conduct transfer pricing analysis. As an international standard, transfer pricing must adhere to the arm's length principle. This research aims
Externí odkaz:
https://doaj.org/article/a47bc0d79e0744d6af4ed39558fd5052
Publikováno v:
Audit Financiar, Vol 20, Iss 2(174), Pp 343-359 (2024)
In an economy strongly marked by globalisation, transfer pricing is at the top of the agenda of taxpayers, tax authorities and regulatory bodies, with its influence manifested primarily in the fiscal area, respectively in the correct determination an
Externí odkaz:
https://doaj.org/article/b75ecc9c8711403b895d831b1548e768
Autor:
S. S. Pyroha
Publikováno v:
Право і безпека, Vol 92, Iss 1, Pp 163-172 (2024)
The presence of affiliated entities in different countries and the independence of tax systems make it easy to shift profits from jurisdictions with high corporate tax rates to jurisdictions with low rates. Transfer prices and the arm's length princi
Externí odkaz:
https://doaj.org/article/e8adb0d0d3034953a7323f02e0a4d4f1
Autor:
Kyriazis, Dimitrios, author
Publikováno v:
Fiscal State Aid Law and Harmful Tax Competition in the European Union, 2023.
Externí odkaz:
https://doi.org/10.1093/oso/9780198878292.003.0006
Autor:
Kyriazis, Dimitrios, author
Publikováno v:
Fiscal State Aid Law and Harmful Tax Competition in the European Union, 2023.
Externí odkaz:
https://doi.org/10.1093/oso/9780198878292.003.0007
Autor:
Dmytro Nosenko
Publikováno v:
Соціальна економіка, Iss 64, Pp 137-148 (2022)
The purpose of the study is to assess the possibility of combining the concepts of transfer pricing, beneficial owner of income and valid business purpose in a model of three-component tax risk assessment for countering BEPS. To achieve this purpose,
Externí odkaz:
https://doaj.org/article/b03734746b51456b8607f6ce682806cd
Publikováno v:
RechtIdee, Vol 17, Iss 2, Pp 352-373 (2022)
Abstrak Praktek Abuse of Transfer Pricing dalam tansaksi bisnis antar Perusahaan Multinasional yang memiliki hubungan istimewa sangat merugikan negara terutama dalam penarikan pajak. Untuk menyelesaikan maupun menecegah praktik tersebut Organization
Externí odkaz:
https://doaj.org/article/24d18ddea08a4e88a436a43295bff2c6
Akademický článek
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Publikováno v:
USV Annals of Economics and Public Administration, Vol 22, Iss 1(35), Pp 118-128 (2022)
In our increasingly digitalized economy characterized by a high number of international transactions and a high speed of information exchange between jurisdictions, there are many challenges that can arise - in different domains of economic activit
Externí odkaz:
https://doaj.org/article/29077fd8e39d444889f25f90a191df0e