Abstract ownership, and company size on transfer pricing practices within the mining
subsector of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to …

The globalisation of the world's economies and the internationalisation of companies are
contributing to the development of new accounting and tax paradigms, which require a …

ADNOTARE. MELEGA Anatol,„Analiza predictivă a fluxurilor de investiții și a prețurilor de
transfer în contextul intensificării riscurilor geopolitice și de divergență în aplicarea …

Objetivo: Determinar la importancia del Plan BEPS de la OCDE en las fiscalizaciones
tributarias realizadas a los principales contribuyentes. Método: El nivel de investigación es …

Profit shifting by multinational corporations (MNCs) has become a critical issue in
international taxation, resulting in significant revenue losses for governments worldwide …

The globalization of business has led to increased international tax competition, prompting
countries to adopt aggressive tax policies to attract foreign direct investment (FDI). This …

Transfer pricing is a real challenge for both tax regulators and multinationals who use this
procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the …

The topicality of the research topic and the importance of the problem addressed. The
intensity of geopolitical changes in recent times, amplified by overlapping crises (economic …