Log in

Relevant bibliographies by topics / Intragroup transaction

Contents

Journal articles
Dissertations / Theses
Books
Book chapters

Academic literature on the topic 'Intragroup transaction'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Intragroup transaction.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Intragroup transaction"

1

Zhang, Rong, Ying Xu, and Bin Liu. "Pricing Strategies of Registration System and Transaction System in Live Broadcast Platform." Discrete Dynamics in Nature and Society 2022 (January 13, 2022): 1–14. http://dx.doi.org/10.1155/2022/6161781.

Full text

Abstract:

This paper investigates a supply chain consisting of the monopoly live broadcast platform, content producers, and consumers. Based on the two-sided market theory, the platform’s pricing strategies and their analysis are considered under the registration system and the transaction system. Firstly, it shows that platform users’ scale and profit are positively correlated with the intergroup network externality from both sides and the intragroup network externality inside the consumer group and negatively correlated with the intragroup network externality inside the content producer group. Secondl

APA, Harvard, Vancouver, ISO, and other styles

2

Ridhona Fultanegara, Muhammad Zilal Hamzah, and Eleonora Sofilda. "The Regulations of Financial Conglomerates in Five Asia Countries and Australia: A Policy Comparative Study." International Journal of Economics, Management and Accounting 1, no. 3 (2024): 431–45. http://dx.doi.org/10.61132/ijema.v1i3.219.

Full text

Abstract:

Financial conglomerates are considered to have a significant role in a country’s economy. A well-developed financial conglomerate will bring economy’s positive growth. However, when one collapses, systemic risk cannot be avoided to the financial system. The study conducts a comparative analysis of financial conglomerates/financial holding companies policies in six countries: Indonesia, South Korea, Taiwan, Malaysia, Singapore, and Australia. Furthermore, the research examines the literature review method of financial conglomerates criteria, structure, synergy, intragroup transactions, and data

APA, Harvard, Vancouver, ISO, and other styles

3

Storozhuk, Tetyana, and Artem Morhunenko. "Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups." Oblik i finansi, no. 1(107) (2025): 15–23. https://doi.org/10.33146/2307-9878-2025-1(107)-15-23.

Full text

Abstract:

External factors and the complexity of the internal organizational structure can significantly affect the collection of evidence (information), which is the basis for assessing the compliance of controlled transactions with the arm's length principle by participants in multinational enterprise groups (MEGs). The article aims to improve the system of accounting and assessment of intragroup transactions of MEGs regarding the compliance of controlled transactions with the arm's length principle by developing document forms for reflecting information on business transactions. An analysis of scient

APA, Harvard, Vancouver, ISO, and other styles

4

You, Wenbo, Yongqiang Chen, Ying Gao, and Jingya You. "Understanding the Relationship between Environmental Uncertainty and Transaction Costs in Construction Projects: Moderating Roles of Prior Cooperation Experience and Intragroup Transactions." Journal of Management in Engineering 36, no. 6 (2020): 04020087. http://dx.doi.org/10.1061/(asce)me.1943-5479.0000854.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Cho, Ji Hyun. "기업집단 내부거래에 관한 법적 규제의 정합성". Commercial Law Review 35, № 3 (2016): 65–91. http://dx.doi.org/10.21188/clr.35.3.3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Orekhova, Svetlana V., and Ivan A. Butakov. "On Intra-Group Allocative Efficiency of Resources in Industrial Business Models." Journal of Institutional Studies 15, no. 3 (2023): 079–90. http://dx.doi.org/10.17835/2076-6297.2023.15.3.079-090.

Full text

Abstract:

The main reason for the creation of industrial firms with complex hierarchies is the transaction and optimization of resources, and the scaling of specific investments. The allocative efficiency of the resource portfolio determines the or-ganizational and economic results of the industrial business models cooperation. The article is devoted to modeling the impact of intra-group allocation of produc-tion assets on the revenue and profitability of sales for group of industrial enter-prises. We also construct scenarios for optimizing its resource portfolio. The me-thodologically study is based on

APA, Harvard, Vancouver, ISO, and other styles

7

Korobkinа, Tetiana, and Natalia Dashenkova. "Culture of dignity as the foundation of organizational culture of humanistic management. Modern research in the IT industry." Technology audit and production reserves 2, no. 4(82) (2025): 42–47. https://doi.org/10.15587/2706-5448.2025.327079.

Full text

Abstract:

The object of research is the cognitive and structural parameters of the formation and transformation of the organizational culture of IT teams. Particular attention is paid to the influence of dignity as a humanistic construct on the dynamics of intragroup communications. The problem lies in the lack of interdisciplinary verified theoretical models that would allow integrating the principle of dignity into the strategic management system. Existing approaches mostly do not take into account cognitive distortions, moral autonomy, the influence of affective states and psychological resilience in

APA, Harvard, Vancouver, ISO, and other styles

8

Wuryaningsih, Heni, and Siti Nuryanah. "Tantangan Pengawasan Transaksi Afiliasi atas Pinjaman Intragrup oleh Account Representative." E-Jurnal Akuntansi 34, no. 8 (2024): 1945. https://doi.org/10.24843/eja.2024.v34.i08.p03.

Full text

Abstract:

Amendments to the supervisory business process by the Directorate General of Taxes in SE-05/PJ/2022 require the Account Representative to conduct transfer pricing analysis. The analysis at the supervision stage is expected to improve cooperative compliance and reduce transfer pricing disputes. This study will examine the problems in monitoring affiliate transactions on intragroup loans by Account Representatives as a result of business process changes. This study makes a empirical contribution by addressing research gap in affiliate transactions on intragroup loans from the standpoint of tax s

APA, Harvard, Vancouver, ISO, and other styles

9

Lee, Ji Suk, and Shan Yue Jin. "Tunneling through Intragroup Transactions: Evidence from Korean Chaebols." International Journal of Smart Business and Technology 7, no. 1 (2019): 57–64. http://dx.doi.org/10.21742/ijsbt.2019.7.1.06.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Oh, Won-Yong, Young Kyun Chang, Gyeonghwan Lee, and Jeongil Seo. "Intragroup Transactions, Corporate Governance, and Corporate Philanthropy in Korean Business Groups." Journal of Business Ethics 153, no. 4 (2018): 1031–49. http://dx.doi.org/10.1007/s10551-018-3913-3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

More sources

Dissertations / Theses on the topic "Intragroup transaction"

1

WU, JIUN YAN. "Applications of Agent-Based Modeling and Simulation in Organization Management." Kyoto University, 2020. http://hdl.handle.net/2433/258985.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Guimaraes, de Freitas Magali. "Les prix de transfert pratiqués par les entreprises transnationales françaises et brésiliennes de 1994 à 2010 : ‘Cas des droits de la propriété incorporelle’." Thesis, Paris Est, 2010. http://www.theses.fr/2010PEST2004/document.

Full text

Abstract:

Les prix de transfert sont les prix auxquels les services, les biens corporels et les biens incorporels sont échangés entre parties ayant un lien de dépendance dans le cadre d'opérations transfrontalières. Les prix de transfert des transactions avec les droits de la propriété incorporelle adoptés par un groupe de parties ayant un lien de dépendance ont une incidence directe sur les bénéfices déclarés par chacune de ces parties dans leur pays respectif. Les dispositions législatives françaises et brésiliennes incorporent le principe de pleine concurrence, néanmoins de façon implicite. La questi

APA, Harvard, Vancouver, ISO, and other styles

3

Guimaraes, de freitas Magali. "Les prix de transfert pratiqués par les entreprises transnationales françaises et brésiliennes de 1994 à 2010 : 'Cas des droits de la propriété incorporelle'." Phd thesis, Université Paris-Est, 2010. http://tel.archives-ouvertes.fr/tel-00673607.

Full text

Abstract:

Les prix de transfert sont les prix auxquels les services, les biens corporels et les biens incorporels sont échangés entre parties ayant un lien de dépendance dans le cadre d'opérations transfrontalières. Les prix de transfert des transactions avec les droits de la propriété incorporelle adoptés par un groupe de parties ayant un lien de dépendance ont une incidence directe sur les bénéfices déclarés par chacune de ces parties dans leur pays respectif. Les dispositions législatives françaises et brésiliennes incorporent le principe de pleine concurrence, néanmoins de façon implicite. La questi

APA, Harvard, Vancouver, ISO, and other styles

4

Souza, Carlos Felipe Araujo de. "Uma análise comparativa, entre Portugal e Brasil, das normas fiscais sobre preços de transferência." Master's thesis, 2017. http://hdl.handle.net/10316/82463.

Full text

Abstract:

Dissertação de Mestrado em Contabilidade e Finanças apresentada à Faculdade de Economia<br>A Fiscalidade Internacional vem se tornado um tema cada vez mais complexo devido as consequências advindas da globalização, fenômeno este que possibilitou a maior integração das economias globais e de seus agentes econômicos, assim como provocou um significativo crescimento do fluxo internacional de capitais. Grandes grupos multinacionais se formaram com subsidiárias espalhadas por dezenas ou, em alguns casos, centenas de países. O aumento da dimensão destes grupos fez com que suas estruturas passassem a

APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Intragroup transaction"

1

Pension Fund Clearing Obligation Exemption and Intragroup Transaction Transitional Clearing and Risk-Management Obligation Exemptions (Extension and Amendment) Regulations 2023. Stationery Office, The, 2023.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

2

H R Morris, Charles. The Law of Financial Services Groups. Oxford University Press, 2019. http://dx.doi.org/10.1093/law/9780198844655.001.0001.

Full text

Abstract:

Abstract Most legal textbooks and practitioners’ guides focus on the impact of financial services law and regulation as applicable to individual legal entities: the application of such law and regulation on a group basis is often a cursory afterthought, or neglected altogether. This book reverses the balance. It fully and systematically addresses how groups of businesses within the financial services sector are regulated. It starts with the company law and corporate insolvency law foundations and how they are established and formed into groups. It then builds up through prudential regulation a

APA, Harvard, Vancouver, ISO, and other styles

3

Sikka, Prem. Corporate Governance and Family-owned Companies. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198805274.003.0005.

Full text

Abstract:

It is often claimed that the ownership structure and the close involvement of family members alleviates agency problems and gives them a long-term orientation compared to a corporation with dispersed shareholding and control. Through a case study relating to the demise of BHS, one of the biggest UK retailers, the chapter probes these claims. BHS was an epitome of shareholder capitalism. It was owned and controlled by Sir Philip Green and his family. The control enabled the Green family to extract large amounts of cash from BHS through dividends and complex intragroup transactions, with virtual

APA, Harvard, Vancouver, ISO, and other styles

Book chapters on the topic "Intragroup transaction"

1

"Intragroup Financial Transactions." In United Nations Practical Manual on Transfer Pricing for Developing Countries 2021. United Nations, 2023. http://dx.doi.org/10.18356/9789210001052c013.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

"Article 3 Intragroup transactions." In European Financial Services Law, edited by Matthias Lehmann and Christoph Kumpan. Nomos Verlagsgesellschaft mbH & Co. KG, 2019. http://dx.doi.org/10.5771/9783845279893-1579.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Dammann, Jens. "Related Party Transactions and Intragroup Transactions." In The Law and Finance of Related Party Transactions. Cambridge University Press, 2019. http://dx.doi.org/10.1017/9781108554442.008.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Morris, Charles H. R. "Intragroup Transactions and other Interactions." In The Law of Financial Services Groups. Oxford University Press, 2019. http://dx.doi.org/10.1093/law/9780198844655.003.0018.

Full text

Abstract:

Abstract This chapter discusses the general company/insolvency law implications of intragroup transactions and the regulatory pressures placed upon them. Intragroup transactions—especially those involving the transfer of cash or assets around a group—merit close attention. In the ordinary course of business, there is the heightened risk that a group’s management may overlook the distinction between different entities and have little regard for the interests and integrity of individual entities, thereby facilitating the internal misappropriation and misallocation of financial resources, weakeni

APA, Harvard, Vancouver, ISO, and other styles

5

Morris, Charles H. R. "Intragroup Transactions and other Interactions." In The Law of Financial Services Groups. Oxford University Press, 2019. https://doi.org/10.1093/law/9780198844655.003.0018_update_001.

Full text

Abstract:

Abstract This chapter discusses the general company/insolvency law implications of intragroup transactions and the regulatory pressures placed upon them. Intragroup transactions—especially those involving the transfer of cash or assets around a group—merit close attention. In the ordinary course of business, there is the heightened risk that a group’s management may overlook the distinction between different entities and have little regard for the interests and integrity of individual entities, thereby facilitating the internal misappropriation and misallocation of financial resources, weakeni

APA, Harvard, Vancouver, ISO, and other styles

6

Hsiao, Mark. "Subject matter and scope, definitions and intragroup transactions." In A Commentary on EMIR and Refit. Edward Elgar Publishing, 2025. https://doi.org/10.4337/9781803921341.00008.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Morris, Charles H. R. "Prudential Supervision of Financial Conglomerates." In The Law of Financial Services Groups. Oxford University Press, 2019. http://dx.doi.org/10.1093/law/9780198844655.003.0008.

Full text

Abstract:

Abstract This chapter studies the third major form of EU/UK prudential group: the financial conglomerate, as identified and supervised under regimes implementing the Financial Conglomerates Directive (FICOD). Financial conglomerates are, in broad terms, groups comprising both material insurance and material banking/investment services businesses. FICOD requires financial conglomerates to maintain sufficient conglomerate capital resources to meet their conglomerate capital resources requirement. In other words, it imposes consolidated capital requirements upon financial conglomerates. FICOD als

APA, Harvard, Vancouver, ISO, and other styles

8

Morris, Charles H. R. "Prudential Supervision of Financial Conglomerates." In The Law of Financial Services Groups. Oxford University Press, 2019. https://doi.org/10.1093/law/9780198844655.003.0008_update_001.

Full text

Abstract:

Abstract This chapter studies the third major form of EU/UK prudential group: the financial conglomerate, as identified and supervised under regimes implementing the Financial Conglomerates Directive (FICOD). Financial conglomerates are, in broad terms, groups comprising both material insurance and material banking/investment services businesses. FICOD requires financial conglomerates to maintain sufficient conglomerate capital resources to meet their conglomerate capital resources requirement. In other words, it imposes consolidated capital requirements upon financial conglomerates. FICOD als

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!