This study aims to determine the effect of Thin Capitalization, Transfer Prices, and
Profitability on Tax Avoidance and the role of institutional ownership in moderating it. The …

The research aimed at identifying the application methods of transfer pricing in Alan Group
for producing Kawanter as a sample of the research in order to evaluate performance its two …

This study attempts to gather and analyze the available literature on the topic in order to
convey the current status of Transfer Pricing issues through systematic literature review and …

The provisions of Section 98B of the Zimbabwe Income Tax Act as read with the 35th
schedule governing all related party transactions both domestic and cross border between …

Ao longo das últimas décadas, o acelerado e crescente ritmo de evolução tecnológica
vivenciado, com particular destaque para a tecnologia produtiva, de informação e/ou …

Revizija transakcija između povezanih pravnih lica predmet je interesovanja velikog broja
istraživanja, posebno u SAD i državama Azije. Početkom XXI veka, nakon velikih …

El método formulario de distribución de resultados y el método de entidades separada se
han contrapuesto tradicionalmente en materia de precios de transferencia como los …

Financial institutions have implemented fund transfer pricing in response to demands from
regulatory bodies to better manage their risk and as part of their cash-pooling strategies. For …

Transfer pricing compliance related issues continue to pose challenges to leaders of
multinational entities (MNEs) and tax regulators. MNE leaders strive to mitigate the risks of …

Tutkimuksessa on tarkasteltu monikansallisten yritysten siirtohinnoittelun
markkinaehtoisuuden osoittamista. Tutkimuksessa on tutkittu, saako aiempi Rajalan (2019) …