Many different rules, procedures, and techniques have been proposed for determining transfer prices. The purpose of this paper is to demonstrate how an opportunity cost general rule for transfer pricing can be applied in several types of economic markets
In 2004, the transfer pricing rules (the Order of the Minister of Finance No. IK-123) were issued in...
The thesis introduces a case study research presenting the transfer pricing problem of a selected MN...
Companies that are part of an intragroup are required to price the intragroup transactions according...
Three general objectives for a desirable transfer pricing system have been identified. They are goal...
The paper summarizes key principles for transfer pricing systems to create economic valu
19.1 When there is a international transaction between say two divisions of a multinational enterpri...
Section 1 introduces the material. Section 2 of this paper describes the transfer pricing problem an...
It is not unusual that goods and/or services are transferred from one division to other division wi...
Transfer prices are the values at which divisions within integrated firms trade goods and services. ...
From a financial perspective transfer pricing is probably the most important tax issue in the world....
The article describes transfer pricing principles and illustrates their relevance by several example...
This article is structured as follows. The introduction provides a brief explanation of transfer pri...
The paper outlines and illustrates how transfer pricing can contribute to economic value creation
The paper aims to highlight the importance of transfer pricing in the international economic environ...
THE accounting, management science,and economics literature containsnumerous models addressing the r...
In 2004, the transfer pricing rules (the Order of the Minister of Finance No. IK-123) were issued in...
The thesis introduces a case study research presenting the transfer pricing problem of a selected MN...
Companies that are part of an intragroup are required to price the intragroup transactions according...
Three general objectives for a desirable transfer pricing system have been identified. They are goal...
The paper summarizes key principles for transfer pricing systems to create economic valu
19.1 When there is a international transaction between say two divisions of a multinational enterpri...
Section 1 introduces the material. Section 2 of this paper describes the transfer pricing problem an...
It is not unusual that goods and/or services are transferred from one division to other division wi...
Transfer prices are the values at which divisions within integrated firms trade goods and services. ...
From a financial perspective transfer pricing is probably the most important tax issue in the world....
The article describes transfer pricing principles and illustrates their relevance by several example...
This article is structured as follows. The introduction provides a brief explanation of transfer pri...
The paper outlines and illustrates how transfer pricing can contribute to economic value creation
The paper aims to highlight the importance of transfer pricing in the international economic environ...
THE accounting, management science,and economics literature containsnumerous models addressing the r...
In 2004, the transfer pricing rules (the Order of the Minister of Finance No. IK-123) were issued in...
The thesis introduces a case study research presenting the transfer pricing problem of a selected MN...
Companies that are part of an intragroup are required to price the intragroup transactions according...
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