Littérature scientifique sur le sujet « Value creation. Transfer pricing. Intangibles »
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Articles de revues sur le sujet "Value creation. Transfer pricing. Intangibles"
Hickman, Andrew. « The Application of Revised Transfer Pricing Rules to Aspects of Business Models ». Intertax 44, Issue 10 (1 octobre 2016) : 730–34. http://dx.doi.org/10.54648/taxi2016061.
Texte intégralMarkey, Bram, et Isabel Verlinden. « From Compliance to the C-Suite : Value Creation Analysed Through the Transfer Pricing Lens ». Intertax 44, Issue 10 (1 octobre 2016) : 774–85. http://dx.doi.org/10.54648/taxi2016069.
Texte intégralDewi Astuti, Melani. « Country Note : Implementation of BEPS Recommendations in Indonesia’s New APA and Transfer Pricing Rules ». Intertax 48, Issue 12 (1 novembre 2020) : 1145–54. http://dx.doi.org/10.54648/taxi2020114.
Texte intégralSolange Screpante, Mirna. « The Arm’s Length Principle Evolves Towards a ‘Value Creation Functional (i.e. DEMPE) Formula Standard’ : A Barrier or a Gateway to Locational Business Planning ? » Intertax 48, Issue 10 (1 septembre 2020) : 861–78. http://dx.doi.org/10.54648/taxi2020087.
Texte intégralHalyna, UMANTSIV, et SHUSHAKOVA Iryna. « CONTROLLED TRANSACTIONS WITH INTANGIBLE ASSETS IN THE CONTEXT OF THE BEPS ACTION PLAN ». Herald of Kyiv National University of Trade and Economics 135, no 1 (24 février 2021) : 101–18. http://dx.doi.org/10.31617/visnik.knute.2021(135)08.
Texte intégralKonina, N. Y. « MAJOR TRENDS OF BIG INTERNATIONAL COMPANIES DEVELOPMENT IN A CHANGING WORLD ». MGIMO Review of International Relations, no 1(46) (28 février 2016) : 143–53. http://dx.doi.org/10.24833/2071-8160-2016-1-46-143-153.
Texte intégralAniyie, Ifeanyichukwu Azuka, et Osamuyimen Enabulele. « Nigeria's Income Tax (Transfer Pricing) Regulations 2018 : Conceptualizing the Elephant and “Plucking the Goose” ». Journal of African Law 64, no 2 (15 mai 2020) : 267–86. http://dx.doi.org/10.1017/s0021855320000108.
Texte intégralSeppälä, Timo, Martin Kenney et Jyrki Ali-Yrkkö. « Global supply chains and transfer pricing ». Supply Chain Management : An International Journal 19, no 4 (3 juin 2014) : 445–54. http://dx.doi.org/10.1108/scm-01-2014-0049.
Texte intégralBrem, Markus, et Thomas Tucha. « Transfer Pricing : Conceptual Thoughts on the Nature of the Multinational Firm ». Vikalpa : The Journal for Decision Makers 31, no 2 (avril 2006) : 29–44. http://dx.doi.org/10.1177/0256090920060202.
Texte intégralХаванова, Инна, et Inna Khavanova. « Category of Market Price in Modern Tax Law ». Journal of Russian Law 4, no 7 (5 juillet 2016) : 0. http://dx.doi.org/10.12737/20152.
Texte intégralThèses sur le sujet "Value creation. Transfer pricing. Intangibles"
Enrica, Core. « Value creation in the beps era and a new approach to transfer pricing for intangibles ». Doctoral thesis, Luiss Guido Carli, 2020. http://hdl.handle.net/11385/203560.
Texte intégralClaesson, Ida. « Business Restructuring : The applicability of the arm's length principle for intangibles with an uncertain value at the time of the restructuring ». Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19074.
Texte intégralSiewe, Constantain Lendeu. « A comparative analysis of the effective use of transfer pricing policies in multinational manufacturing corporations in Southern Gauteng ». Thesis, 2016. http://hdl.handle.net/10352/344.
Texte intégralThis study was undertaken to assess the extent to which transfer pricing was effectively used by multinational manufacturing companies operating in the Southern Gauteng region of South Africa. The target participants of the study traded their products across international borders and as such made use of transfer pricing in one way or the other to achieve strategic objectives. Scant research has been undertaken to analyse the degree to which transfer pricing can be used to effectively influence managerial performance. On the other hand there is a wealth of knowledge on the relationship between transfer pricing and taxation. In-depth review of literature showed that even though multinationals formulated their transfer pricing policies to target financial and managerial objectives, self-interest and outside influences tended to hinder the equitable realization of both types of objectives. The study therefore set out to establish whether this is true of Multinational corporations (MNCs) in Southern Gauteng and in the process answer questions about the procedure for formulating transfer pricing policies by these MNCs, the relationship, if any, between transfer pricing and profitability and the use of transfer pricing for performance enhancement and assessment. The study made use of a mixed methods research methodology to collect and analyze data from 45 MNCs operating in the target geographical area. Of the 45 companies, 15 cooperated fully with the study. Data was collected via the use of questionnaires and follow-up face-to-face and/or telephonic interviews. Collected data was analysed using statistical methods including the Chi Square Test, standard deviation, frequency tables and the Kruskal-Wallis H test. The results from the questionnaire and interviews show that there is no universally appropriate Transfer Pricing Policies(TPP) which applies equally to all organizations in all circumstances. Firms are affected by different environmental factors while striving for tax-compliance and value creation. The fear of falling on the wrong side of tax laws is a major driving force behind transfer pricing policies of MNCs. As such other objectives that are managerial in nature become secondary and tend to be neglected if/when they conflict with the primary objective.
Livres sur le sujet "Value creation. Transfer pricing. Intangibles"
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports. OECD, 2015. http://dx.doi.org/10.1787/9789264241244-en.
Texte intégralChapitres de livres sur le sujet "Value creation. Transfer pricing. Intangibles"
Nagatkin, Anton, Roman Kral et Janine Stockmeier. « The Miracle of Brand Value Creation : Where Does the Value Come From ? » Dans Intangibles in the World of Transfer Pricing, 141–62. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-319-73332-6_8.
Texte intégralHeidecke, Björn. « Please Mind the Gap : Arm’s Length Prices and Fair Market Value ». Dans Intangibles in the World of Transfer Pricing, 263–72. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-319-73332-6_14.
Texte intégralVet, Cassandra, Danny Cassimon et Anne Van de Vijver. « Getting the Short End of the Stick : Power Relations and Their Distributive Outcomes for Lower-Income Countries in Transfer Pricing Governance ». Dans Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 3–27. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_1.
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