Multinational transfer pricing of intangible assets : Indonesian tax auditors' perspectives
Year of publication: |
2016
|
---|---|
Authors: | Muhammadi, Abdul Haris ; Ahmed, Zahir ; Habib, Ahsan |
Published in: |
Asian review of accounting. - Bingley [u.a.] : Emerald, ISSN 1321-7348, ZDB-ID 2473937-6. - Vol. 24.2016, 3, p. 313-337
|
Subject: | Indonesia | Intangible assets | Multinational corporations | Tax audit adjustments | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Indonesien | Immaterielle Werte | Unternehmensbesteuerung | Corporate taxation | Wirtschaftsprüfung | Financial audit | Internationales Steuerrecht | International tax law | Steuervermeidung | Tax avoidance | Außenprüfung | Tax audit | Körperschaftsteuer | Corporate income tax |
-
Transfer pricing as a vehicle in corporate tax avoidance
Barker, Joel, (2017)
-
Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria
Gabanatlhong, Bathusi, (2024)
-
Transfer pricing and investment - how OECD transfer pricing rules affect investment decisions
Nielsen, Søren Bo, (2025)
- More ...
-
Political connections, financial reporting and auditing : survey of the empirical literature
Habib, Ahsan, (2018)
-
Political connections, related party transactions, and auditor choice : vidence from Indonesia
Habib, Ahsan, (2017)
-
Political connections and related party transactions : evidence from Indonesia
Habib, Ahsan, (2017)
- More ...