Business performance measurement - transfer pricing methods analysis and model

• Autorzy: Rajnoha R. , Slivkova D.
• Języki publikacji: EN

Abstrakty

EN

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.

• Wydawca: -
• Czasopismo: Intercathedra
• Rocznik: 2012
• Tom: 28
• Numer: 1
• Opis fizyczny: p.71-75,ref.

Twórcy

autor

Rajnoha R.

• Department of BusinessnAdministartion, Technikal University in Zvolen, T. G. Masaryka 24, 960 53 Zvolen, Slovakia

autor

Slivkova D.

• Department of Corporate Economics and Management, Faculty of Economics, Matej Bel University, Tajovskeho 10, 975 90 Banska Bystrica, Slovakia

Bibliografia

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