Zobrazeno 1 - 10
of 360
pro vyhledávání: '"transfer price"'
Autor:
Lan TENG, Mincong TANG
Publikováno v:
Promet (Zagreb), Vol 36, Iss 3, Pp 433-449 (2024)
Members of marketing airline alliances cooperatively book seats from the operating airline and compete with each other in the market. This paper models and discusses two types of bargaining pricing processes: representative-based and agent-based coop
Externí odkaz:
https://doaj.org/article/248174a0312d4c7b8a9e29dab08c9018
Publikováno v:
Облік і фінанси, Iss 3(101), Pp 45-52 (2023)
In an unstable external environment, an urgent task for enterprise managers is to determine a pricing strategy based on internal accounting and financial data to preserve the market position in the long term. The article aims to form a model for maki
Externí odkaz:
https://doaj.org/article/22d4e2123ed647679b58d25be258d3d9
Autor:
Mohamed Rachidi, Abdeslam El Moudden
Publikováno v:
Cogent Economics & Finance, Vol 11, Iss 1 (2023)
AbstractIn this paper, we study another approach to the profit shifting costs function of multinational profit shifting. First, we describe the modelling approaches of such costs functions and provide a synthesized analysis. More precisely, we invest
Externí odkaz:
https://doaj.org/article/a32904f685864cfeb37e42e2e0b63223
Publikováno v:
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, Vol 3, Iss 53, Pp 7-13 (2022)
The article examines the tools for adjusting the company’s profitability, which can be used in transfer pricing. In recent decades, countries have adopted various rules to combat tax evasion and tax avoidance. Among such rules, it is advisable to s
Externí odkaz:
https://doaj.org/article/e119ab249f8c4228afd53d95699fa4f1
Autor:
TIRAU ADRIAN, COZMA ION
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Iss 5, Pp 109-114 (2022)
The transfer pricing case is a method that applies to those economic entities that carry out transactions between related parties, as is the case of the economic entity under review in the auto parts industry, in the context of tax authorities not
Externí odkaz:
https://doaj.org/article/29ec9d22bbf94db39179bd27f02b9c85
Akademický článek
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Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXII, Pp 993-1001 (2022)
The need to regulate transfer pricing is a subject of international importance due to the needs developed by international corporations. The Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations made a opinion paper on the
Externí odkaz:
https://doaj.org/article/30f4b1ceabe54369bdf10f6e1e3ab51a
Publikováno v:
Journal of Business Economics and Management, Vol 24, Iss 2 (2023)
Firms can purchase innovation results to improve their technology. In this context, the key to transfer success is reasonably priced innovation results. Considering the match between innovation results and firm technology, this study analyzes the non
Externí odkaz:
https://doaj.org/article/e093ba038e31453db8aa46e874cf3967
Autor:
Fulop, Renata
Publikováno v:
Review of Economic Studies and Research Virgil Madgearu. XV(1):35-57
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1044128
Autor:
Niculcea, Cristina
Publikováno v:
Tax Magazine. (3):213-223
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=888089