Search Results - subject:"arm’s length principle"

Tax motivated vertical FDI and transfer pricing

Sandonís, Joel; Yermukanova, Binur - In: Economic modelling 139 (2024), pp. 1-18

Persistent link: https://www.econbiz.de/10015189534

Transfer Pricing: Growth of the Concept and Fiscal Regulations in Europe

Fulop, Renata - In: ENTRENOVA - ENTerprise REsearch InNOVAtion 9 (2023) 1, pp. 341-352

Organisations these days are growing rapidly, and both operational activities and business networks tend to use business unit strategies to overcome operational complexity. This constantly growing environment can significantly impact multinational transfer pricing practices. The research aims to...

Persistent link: https://www.econbiz.de/10015052769

Transfer pricing and related party transactions : a bibliometric analysis

Capatina-Verdes, Neli - In: Central European economic journal 9 (2022) 56, pp. 237-253

In order to create complex business structures and to obtain economic benefits, multinational companies have given rise to transfer pricing. Due to their importance, it has been possible to expand international trade to a higher level. This study focuses on the issue of transfer pricing and...

Persistent link: https://www.econbiz.de/10013502207

Transfer Pricing and the Arm's Length Principle under Imperfect Competition

Choi, Jay Pil; Furusawa, Taiji; Ishikawa, Jota - 2018

uncontrollable price” as two alternative implementations of the so-called arm’s length principle (ALP) to mitigate this problem. Tax …

Persistent link: https://www.econbiz.de/10011932053

Custom Value and Transfer Prices

Sato, Alexej - In: Český finanční a účetní časopis 2013 (2013) 2, pp. 106-113

Major part of multinational companies from the whole world is facing the problems connected with the valuation of goods in the international business. Transactions between related parties are subject to examination guided with different rules and contradictory interests of both customs and...

Persistent link: https://www.econbiz.de/10011194610

Arm’s Length Principle in Intangible Assets Valuation

Jakoubek, Jiří - In: Český finanční a účetní časopis 2013 (2013) 4, pp. 70-83

All transactions in multinational enterprises which are realized among group members are very sensitive to tax risks arising from (appropriate) asset valuation. The more often the transactions are connected to intangible assets or R&D services the more tax risks they generate. This article...

Persistent link: https://www.econbiz.de/10011194896

Transfer Prices in International Business

Sato, Alexej - In: Ekonomika a managment 2012 (2012) 4, pp. 25-34

Large part of multinational companies around the world is facing problems connected with the valuation of goods in cross-border business operations. Transactions between related partners are subject to review, which in different countries follows different rules and is influenced by the...

Persistent link: https://www.econbiz.de/10011195011

Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?

Bauer, Christian Josef; Langenmayr, Dominika - CESifo - 2012

This article analyzes profit taxation according to the arm’s length principle in a model where heterogeneous firms sort … independent supplier. Transfer prices set at market values following the arm’s length principle thus systematically exceed …

Persistent link: https://www.econbiz.de/10010584287

FISCAL PROCEDURE CODE AND REGULATIONS REGARDING TRANSACTIONS WITH AFFILIATES

In: Annals - Economy Series 1 (2012) March, pp. 194-199

: In determinate the transfer prices, The Romanian Procedural Fiscal Code stipulates (in the 79 th article) the obligation for those contributors who make transactions with related entities to draw up a record of transfer prices and to forward it to the tax administrations (at their request)....

Persistent link: https://www.econbiz.de/10011145310

The Arm’s Length Principle and Tacit Collusion

Choe, Chongwoo; Matsushima, Noriaki - Department of Econometrics and Business Statistics, … - 2012

The arm’s length principle states that the transfer price between two associated enterprises should be the price that … paper examines the effect of the arm’s length principle on dynamic competition in imperfectly competitive markets. It is … shown that the arm’s length principle renders tacit collusion more stable. This is true whether firms have exclusive …

Persistent link: https://www.econbiz.de/10010580340