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Autor
Rajnoha Rastislav (Technical University in Zvolen,), Slivková Dana (Matej Bel University,Banská Bystrica, Słowacja)
Tytuł
Business Performance Measurement - Transfer Pricing Methods Analysis and Model
Źródło
Intercathedra, 2012, nr 28(1), s. 71-75, tab., bibliogr.10 poz.
Słowa kluczowe
Ceny transferowe, Korporacje międzynarodowe
Transfer pricing, International corporation
Abstrakt
Tax policy and tax planning is one factor that influences Multinational Corporations' strategic and operative decisions. In order to secure business and financial relations between associated enterprises, it was necessary to determine measures for pricing transactions between associated enterprises in compliance with the arm's length principle. Such a measure is transfer pricing. This study's target is focused on selection of the appropriate transfer pricing methods for particular transactions and determining their strengths and weaknesses. The object of the research were transfer pricing methods and the subject of the research were multinational corporations or their parts. According to the theoretical analysis of the primary sources for the research, we have identified and obtained the strengths and weaknesses of individual methods and suggested their use for selected dependent transactions. The final outcome of that primary research is the model for the use of transfer pricing methods.(original abstract)
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Bibliografia
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  1. Brem M, Tucha T. (2006): Transfer pricing: Conceptual Thoughts on the Nature of the Multinational Firm. VIKLAPA. No. 06.
  2. Dobrovič J. (2010): Development trends in management during the reform of the tax administration of the Slovak Republic. Intercathedra 2010. Uniwersytet Przyrodniczy Poznań, Poland
  3. Feinschreiber R., Kent M. (2004): Transfer Pricing Comparability. INTERTAX, No. 4
  4. Jacobs O., Spengel C.H., Schafer A. (2004): ICT and Profit Allocation within Multinational Groups. Intertax, No. 6 - 7
  5. Kutišová Luknárová D. (2009): Transferové oceňovanie v teórii a v praxi. Účtovníctvo Audítorstvo Daňovníctvo v teórii a praxi, No. 11
  6. OECD (2010): OECD Transfer Pricing. Guidelines for Multinational Enterprises and Tax Administrations, OECD publishing.
  7. Nelson S. (2003): Transfer Pricing in China. Intertax, Kluwer Law International, No. 3
  8. Pim F., Llinares E., Gonnet S. (2008): Pes and transfer pricing. Tax Planning International Transfer Pricing, No. 12
  9. Urquidi A. (2008): An Introduction to Transfer Pricing. New School Economic Review, No. 1
  10. Verlinden I., Smits K. (2009): Transfer Pricing Aspects of Business Restructurings - Belgium. Interantionl Transfer Pricing Journal, No. 4
Cytowane przez
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ISSN
1640-3622
Język
eng
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