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Journal articles on the topic 'System of bank transfer pricing'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

TISHCHENKO, Anastasiya G. "The concept of internal transfer pricing as an element of the management accounting system of a commercial bank." Finance and Credit 28, no. 11 (2022): 2540–76. http://dx.doi.org/10.24891/fc.28.11.2540.

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Subject. The article considers the development of internal transfer pricing system in a commercial bank, its analysis as a key element of the management decision-making system. Objectives. My aim is to study the specifics of internal transfer pricing system in a commercial bank and review the current practice of its implementation, based on the existing works of various researchers and my own banking experience. Methods. The study rests on integrated approach to the organization of internal transfer pricing system, general scientific and special methods of scientific research, like systems and

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2

Zhou, Ya. "An Investment and Loan Financing Decision Equilibrium in Supply Chain." International Journal of Information Systems and Supply Chain Management 15, no. 1 (2022): 1–22. http://dx.doi.org/10.4018/ijisscm.304090.

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A financing model for bank loan financing, equity financing, and portfolio financing under the manufacturer's capital constraints is constructed, and the manufacturer's capital level and consumers are discussed in green preference on pricing, green input level, market demand for products, and selection strategies of financing methods. Finally, it is verified by numerical analysis. Consumers' green preference is positively correlated with retail prices, wholesale prices and the level of green investment efforts, market demand for products, and equity transfer ratios acceptable to both parties i

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Manandhar, Raju Bhai. "Fund Transfer Pricing: An Empirical Evidence from Nepalese Commercial Banks." Nepal Journal of Multidisciplinary Research 5, no. 3 (2022): 119–26. http://dx.doi.org/10.3126/njmr.v5i3.48827.

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Funds Transfer Pricing (FTP) is considered the most potent and valuable component of any profitability measurement system for financial institutions. It is a process that assigns funding costs to asset originators (loans) and funding credits to liability providers (deposits). The study's objective was to measure the awareness and collect opinions regarding FTP practice in Nepal based on a survey of the opinions of branch managers of Nepalese Commercial Banks. The study followed a descriptive research design. All branch managers of Nepalese commercial banks were considered population, of which

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Gautam, Chintamani. "An Opinion Survey on FTP System among Branch Managers of Commercial Banks of Nepal." PYC Nepal Journal of Management 9, no. 1 (2016): 44–59. http://dx.doi.org/10.3126/pycnjm.v9i1.41122.

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Funds Transfer Pricing (FTP) is a process that assigns funding costs to asset originators (loans) and funding credits to liability providers (deposits). It is one of the powerful and useful components of any profitability measurement system for financial institutions. This study aimed to survey the opinions of branch managers of Nepalese Commercial Banks in order to measure the awareness about FTP and to collect opinions regarding its practice in Nepal. A total of 140 branch managers were approached for the data collection. Out of them only 88 branch managers were found having awareness on FTP

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Chukurna, Оlena, Larysa Radkevych, and Liliya Rudyk. "The influence of international offshore jurisdictions on the pricing strategy." VUZF Review 6, no. 4 (2021): 79–90. http://dx.doi.org/10.38188/2534-9228.21.4.09.

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The article analyzes the causes of offshore jurisdictions and identifies the effects of offshore on national economies. An analysis of the implementation of export-import operations carried out by offshore companies in order to influence the pricing process. The pricing mechanism with affiliates within offshore jurisdictions was presented. It was substantiated the role of offshore banks in the implementation of the pricing mechanism. It was presented the pricing mechanisms within offshore jurisdictions. It has been made an analysis of the impact of transfer pricing within offshore jurisdiction

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Siagian, Kristi, Mahawan Karuniasa, and Kosuke Mizuno. "The Estimation of Economic Valuation on Carbon Sequestration of Agroforestry Land System." Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) 14, no. 2 (2024): 231. http://dx.doi.org/10.29244/jpsl.14.2.231.

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The role of Perhutani and local farmers in developing agroforestry in Bogor Forest Management Unit (FMU) is important for carbon sequestration-based climate mitigation efforts. Different compositions of the plants in seven agroforestry systems in four part of Bogor FMU. Farmers adjust the multipurpose crops planted with Perhutani main plants, which are more dominant. The potential mean annual carbon increment based on aboveground carbon stock of agroforestry is between 2.26 to 66.65 tonnes per hectare, while in 2 monocultures land system is between 13.65 to 18.29 tonnes per hectare. The carbon

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Pyroha, S. S. "Impact of globalization on the tax system of countries." Uzhhorod National University Herald. Series: Law 2, no. 81 (2024): 196–202. http://dx.doi.org/10.24144/2307-3322.2024.81.2.30.

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Globalization of the economy and the departure from the principle of taxation at the source, as well as the improper definition of the concept of “resident” create prerequisites for the profits shifting and require the conclusion of agreements on the avoidance of double taxation between countries. To solve artificially created taxation problems, the OECD has developed a plan to avoid erosion of the tax base and profit shifting (BEPS plan), which includes 15 Actions. The purpose of this work is to investigate the causes and methods of profit shifting and to determine adequate measures to preven

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Kotelnytskyi, Nazar. "On the Question of the Trade Policy Imperatives of the Zemstvo Liberal Fronde of Northern Ukraine (60–80s of ХІХ cent.)". Sums'ka Starovyna (Ancient Sumy Land), № 64 (2024): 5–10. http://dx.doi.org/10.21272/starovyna.2024.64.1.

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The investigation is devoted to finding out the imperatives of the trade policy of the Zemstvo Liberal Party of Northern Ukraine in the 60-80s of the 19th century. The author came to the conclusion that trade policy issues occupied not the last place in the economic program of the Zemstvo liberal movement in the north of Left Bank Ukraine in the 60-80s of the 19th century and were an organic part of the social doctrine of the specified trend in the liberation movement in the Russian Empire. At the level of city self-government, liberal citizens initiated the elimination of taxation of the trad

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Panasyuk, Valentyna M., Khrystyna R. Halchak, and Volodymyr A. Bosyi. "Features of Accounting for Settlements with Virtual Assets (Cryptocurrency) in the Field of e-Commerce: The International and Domestic Experience." Business Inform 2, no. 541 (2023): 222–28. http://dx.doi.org/10.32983/2222-4459-2023-2-222-228.

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Over the past few years, the term «cryptocurrency» has firmly entered the public consciousness. Virtual assets are gaining popularity because of their main advantages: availability, anonymity, the ability to make quick money, etc. Cryptocurrency is a code in a large book called «blockchain». Owing to the fact that the technology of «blockchain» is inherently similar to an accounting book, the world’s leading scientists are studying the issue of its implementation in the accounting system. This would allow to record each transaction automatically, reduce the cost and increase the speed of trans

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Hummel, Katrin, Dieter Pfaff, and Benedikt Bisig. "Can the integration of a tax-compliant transfer pricing system into the management control system be successful?" Journal of Accounting & Organizational Change 15, no. 2 (2019): 198–230. http://dx.doi.org/10.1108/jaoc-09-2017-0077.

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Purpose This paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book tax-compliant transfer pricing system into the management control system is related to the perceived success of that transfer pricing system. Design/methodology/approach Based on survey data from Swiss multinational firms, the authors test a structural equation model. In addition, the authors conduct interviews with executives from three multinational enterprises. Findings The authors find that the integration of a tax-compliant transfer pricing s

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Podstawka, Marian. "Transfer Prices and Aggressive Tax Optimization." Economic and Regional Studies / Studia Ekonomiczne i Regionalne 12, no. 3 (2019): 242–53. http://dx.doi.org/10.2478/ers-2019-0022.

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SummarySubject and purpose of work: The subject of this study is transfer prices and their use for optimization of financial burdens of international companies (capital groups). The purpose of this study was to present transfer pricing issues in the light of applicable law and using them for tax purposes.Materials and methods: The study uses literature and data from the World Bank and Google. Methods of descriptive and tabular analysis and inference were used.Results: Google makes 91% of its revenues outside the US.Conclusions: Transfer pricing is a tool for optimizing tax burden of internatio

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Kirsch, Robert J., Dennis D. Strouble, Wayne A. Johnson, and Stan G. Aungst. "Transfer: An expert system approach to transfer pricing." Expert Systems with Applications 3, no. 4 (1991): 481–87. http://dx.doi.org/10.1016/0957-4174(91)90173-c.

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Ребров, С., and S. Rebrov. "Transfer Pricing System Based on the Method of Cash Flows Redistribution." Scientific Research and Development. Economics of the Firm 8, no. 3 (2019): 67–74. http://dx.doi.org/10.12737/article_5d7b57d7b27e93.37859360.

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The article describes the system of transfer pricing based on the method of cash flows redistribution, developed by the author. The article describes such concepts as transfer price, transfer pricing, transfer pricing system. Methodological tools of research: analysis, synthesis, system approach. The author used the method of cash flows redistribution, the description of which is given in this article. The transfer pricing system developed by the author is based on the determination of the transfer price interval on the basis of the transfer pricing methods allowed by tax law, as well as the a

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IBITOYE, JOHN ABIODUN. "Transfer Pricing Manipulation and Economy: Evidence from Nigeria." International Journal of Arts and Social Science 3, no. 3 (2023): 142–48. https://doi.org/10.5281/zenodo.7721330.

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This research uses Auto-Regressive Distributed Lag models (ARDL) to investigate the effect of transfer pricing manipulation on Nigerian economy. Time series data from 1970 to 2016 obtained from World Bank data base on transfer pricing manipulation (TPM), trade openness (TO), exchange rate (EXH) and real gross domestic product (RGDP). The results of the regression showed that real GDP reacted negatively and significantly to rise in transfer pricing in Nigeria. If transfer pricing increases by one standard deviation, the average value of real GDP goes down by 0.24 standard deviation units in the

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Baskara, Gregorius Ivan, and Ruslan Prijadi. "Implementation of Straight Term, Weighted Average, and Term Weighted Matched-Maturity Fund Transfer Pricing (FTP) on Indonesian Bank." Eduvest - Journal of Universal Studies 3, no. 7 (2023): 1303–21. http://dx.doi.org/10.59188/eduvest.v3i7.846.

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Transfer pricing in the banking industry has a huge impact on maintaining risks and strategic decision-making for preserving competitive advantage in the market. As a best practice, the bank owns an Asset & Liabilities Management (ALM) function assigned to control internal pricing, named Fund Transfer Pricing (FTP), to regulate the inter-division fund pricing between the Funding Division and the Lending Division. While the FTP implementation provisions of a bank are not regulated due to management’s appetite, the FTP calculation methods are definitively established based on several researc

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Slim, Gargouri. "Transfer Pricing in Africa." Intertax 43, Issue 4 (2015): 344–54. http://dx.doi.org/10.54648/taxi2015030.

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While tax stakeholders are globally attentive to BEPS reforms, African countries don't seem to be actively involved in such process. Although civil society organizations are campaigning that any reform in the international taxation system shall be led by United Nations Committees rather than OECD in order to involve developing countries to decide their destiny, African countries are themselves responsible of being excluded from an active involvement. In fact, a look on the current transfer pricing regulation within each African jurisdiction shows that only few countries have implemented a deta

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17

IGNAT, Ioana, and Marta TACHE. "Transfer Pricing System of EU Countries: An Analysis in the Context of SDGS." Transylvanian Review of Administrative Sciences, no. 70 E (October 31, 2023): 45–66. http://dx.doi.org/10.24193/tras.70e.3.

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"Considering that the base erosion and the profit shifting practiced by multinationals could deprive governments of their fair share in taxes and, as a consequence of the financial resources needed to achieve the sustainable development goals (‘SDGs’), governments have started to be interested in the implementation of transfer pricing regulations. The objective of the paper is to analyze the transfer pricing regulations and practices adopted by the EU countries that record a good progress in terms of SDGs vs. EU countries that record a moderate progress in this respect. The results of the stud

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CHUKURNA, Оlena, Liudmyla HALAN, and Nataliia KALUHINA. "THEORETICAL AND METHODOLOGICAL PRINCIPLES OF TRANSFER PRICING POLICY IN THE MARKETING SYSTEM IN THE CONDITIONS OF GLOBALIZATION." Development Service Industry Management, no. 2 (May 15, 2025): 280–87. https://doi.org/10.31891/dsim-2025-10(37).

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The main purpose of the article is to study the evolution of theoretical and methodological approaches to transfer pricing in the context of marketing. In the context of constant economic transformation and technological changes, pricing processes are also undergoing changes under the influence of a number of economic, in particular globalization, factors. Therefore, there is a need for a comprehensive scientific analysis of changes in approaches to transfer pricing and in determining the globalization influences that shape its modern foundations. The research methodology is based on a combina

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Lidya Manda Sari and Nelsi Arisandy. "Tax Minimization Moderate Transfer Pricing." Riset Akuntansi dan Keuangan Indonesia 9, no. 2 (2024): 157–64. https://doi.org/10.23917/reaksi.v9i2.5338.

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The Corruption Eradication Commission (KPK) sniffed out potential tax evasion through a transfer pricing scheme on alleged illegal nickel ore export practices to China. KPK Deputy for Prevention and Monitoring Pahala Nainggolan said that his agency is currently reviewing if there are weaknesses in the nickel governance system. The system in question is the Coal Mineral System or Simbara, which was launched in March 2022. The population of this study is mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from the period 2020 – 2023. Determination of samples in thi

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KRUGLIAK, VIACHESLAV. "RISK INDICATORS OF TRANSFER PRICING ACCORDING TO THE DOCUMENTS OF INTERNATIONAL ORGANIZATIONS AND WAYS OF THEIR FURTHER USE." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 296, no. 4 (2021): 59–65. http://dx.doi.org/10.31891/2307-5740-2021-296-4-9.

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The article discusses the issue of establishing a list of transfer pricing risk indicators and determining further ways to use them. The problem of defining and using indicators of transfer pricing risks is relevant and has only recently begun to be discussed by experts in the field of international taxation and in academia. In fact, this category was not study as a separate category of indicators of tax risks, but was only considered in general terms as one of the types of tax risks. The study identified documents from international organizations that consider transfer pricing risks as a sepa

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Moshkovska, Olena. "Main methodological principles of transfer pricing rules for financial transactions of the enterprises." Galic'kij ekonomičnij visnik 78-79, no. 5-6 (2022): 65–74. http://dx.doi.org/10.33108/galicianvisnyk_tntu2022.05_06.065.

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The article examines the theoretical aspects of transfer pricing in Ukraine. Threats of offshoring the banking system of Ukraine to create conditions for the abuse of transfer pricing in order to optimize taxation are considered. The rules of transfer pricing for financial transactions were studied and systematized based on the study of the recommendations of the Organization for Economic Cooperation and Development. Goal. The purpose of the study is to systematize the rules of transfer pricing for financial transactions in Ukraine to minimize the conditions for the erosion of the tax base of

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Kraievskyi, Volodymyr, and Oleksandr Muravskyi. "TAX COMPLIANCE CONTROL AND AUDIT OF TRANSFER PRICING TRANSACTIONS." Економіка розвитку систем 6, no. 1 (2024): 37–45. http://dx.doi.org/10.32782/2707-8019/2024-1-5.

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The article presents the authors' vision of the features and mechanism of tax compliance control and audit in the management of transfer pricing operations. Effective interaction between business entities and tax authorities in the process of controlling and auditing transfer pricing transactions should be based on the principles of compliance with the help of two tools – assessment of the quality of transfer pricing policy and internal control system (as a result of interaction of internal and external control systems) and assessment of the quality and effectiveness of internal audit of trans

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Iryna, HLADIY. "TRANSFER PRICING OF TRANSNATIONAL CORPORATIONS." Foreign trade: economics, finance, law 116, no. 3 (2021): 85–97. http://dx.doi.org/10.31617/zt.knute.2021(116)08.

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Background. In the context of globalization, transnational corporations have turned into highly concentrated points of the world economy and the principal markets for goods and services. It is under such conditions that a comprehensive research of the pricing system within the framework of their activities is relevant. Analysis of recent research and publications has revealed that the process of setting prices for products within their activities in different countries and the development of innovations in domestic legislation require in-depth study. The aim of the article was to study possibl

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Bastin, Lucas. "Transfer Pricing and the WTO." Journal of World Trade 48, Issue 1 (2014): 59–80. http://dx.doi.org/10.54648/trad2014003.

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Transfer pricing is the phenomenon by which related corporate entities in different jurisdictions determine the price at which a transfer of goods or services between those two entities should be deemed to have occurred. This phenomenon is an inherent and endemic part of the international trading system. Given this, and given the significant governing role which the WTO plays in that system, the question stands: to what extent do, or could, the WTO institutions and WTO Agreements regulate transfer pricing and, more particularly, transfer mispricing? This article considers that question. Sectio

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Putri, Vidiyanna Rizal, Mohd Hadli Shah Mohamad Yunus, Nor Balkish Zakaria, Meliza Putriyanti Zifi, Istianingsih Sastrodiharjo, and Rosiyana Dewi. "Tax Avoidance with Maqasid Syariah: Empirical Insights on Derivatives, Debt Shifting, Transfer Pricing, and Financial Distress." Journal of Risk and Financial Management 17, no. 11 (2024): 519. http://dx.doi.org/10.3390/jrfm17110519.

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This study analyzes and investigates how financial factors, namely, derivatives, debt shifting, and transfer pricing, influence tax avoidance, with financial distress as an interaction variable, within the framework of stakeholder theory and positive accounting theory. Adding more uniqueness, this study injected the Maqasid Syariah elements into the framework. Conventional banks and non-bank institutions listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022 were selected, comprising 414 final company-year observations. The study utilized E-Views software for data processing. The f

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Muravskyi, Oleksandr. "METHODOLOGICAL TOOLS FOR MAKING MANAGEMENT DECISIONS ON TRANSFER PRICING." Економіка розвитку систем 5, no. 2 (2023): 4–15. http://dx.doi.org/10.32782/2707-8019/2023-2-1.

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The article systematises methodological tools for making managerial decisions on transfer pricing. An analysis of domestic scientific works on the study of the list of methodological tools for determining transfer prices is carried out. It is found that transfer pricing researchers in the system of management accounting agree on a list of methods for determining transfer prices, including methods for determining transfer prices on the basis of market prices, on the basis of cost prices determined by marginal/standard/full costs or on a double basis, and on the basis of contract prices. Researc

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Manathunga, Vajira, and Linmiao Deng. "Pricing Pandemic Bonds under Hull–White & Stochastic Logistic Growth Model." Risks 11, no. 9 (2023): 155. http://dx.doi.org/10.3390/risks11090155.

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Pandemic bonds can be used as an effective tool to mitigate the economic losses that governments face during pandemics and transfer them to the global capital market. Once considered as an “uninsurable” event, pandemic bonds caught the attention of the world with the issuance of pandemic bonds by the World Bank in 2017. Compared to other CAT bonds, pandemic bonds received less attention from actuaries, industry professionals, and academic researchers. Existing research focused mainly on how to bring epidemiological parameters to the pricing mechanism through compartmental models. In this study

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Zielke, Rainer. "Transfer Pricing Planning with Accuracy and Control." Intertax 41, Issue 10 (2013): 542–50. http://dx.doi.org/10.54648/taxi2013050.

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Traditionally the Comtax® System provides not only current in-depth information on numerous national systems of taxation, but also quantifies crossborder payment transfers, and thus allows both a quick access on relevant detail knowledge and a direct comparison of different scenarios. This has now been upgraded by the new Comtax solution for transfer pricing were the arm's length principle, the definition of related companies, transfer pricing methods, business restructuring and dispute resolution are taken into consideration. The theory of international tax planning provides objectives and co

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Plesner Rossing, Christian, and Carsten Rohde. "Transfer pricing: aligning the research agenda to organizational reality." Journal of Accounting & Organizational Change 10, no. 3 (2014): 266–87. http://dx.doi.org/10.1108/jaoc-03-2012-0017.

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Purpose – The purpose of this paper is to critically review the empirical transfer pricing literature as a means of determining the agenda for future research. Design/methodology/approach – The review is carried out primarily by searching databases, academic journals and books. Second, professional surveys are reviewed to inform the development of research ideas. Findings – The understanding and ability to explain international transfer pricing in practice remain limited despite a rapidly increasing tax regulatory pressure on multinational enterprises. One important explanatory factor is that

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СТОРОЖУК, Тетяна, та Артем МОРГУНЕНКО. "ВИКОРИСТАННЯ БЛОКЧЕЙНУ ТА ШТУЧНОЇ НЕЙРОНОЇ МЕРЕЖІ ПРИ АВТОМАТИЗАЦІЇ КОНТРОЛЮ В СФЕРІ ТРАНСФЕРТНОГО ЦІНОУТВОРЕННЯ". Herald of Khmelnytskyi National University. Economic sciences 328, № 2 (2024): 344–50. http://dx.doi.org/10.31891/2307-5740-2024-328-41.

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The article discusses the latest technologies related to the digitalization of the economy and the need for their implementation in complex business processes. In this context, the issue of reforming the traditional control system in order to make effective management decisions arises. The purpose of the article was to investigate the issue of automation of control over transfer pricing using the implementation of blockchain technology and artificial intelligence. As a result, the possible advantages and prospects of using innovative methods in ensuring effective control over transfer pricing

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Poyda-Nosyk, Nina, Valentyna Borkovska, Robert Bacho, Gabriella Loskorikh, Veronika Hanusych, and Roman Cherkes. "The role of digitalization of transfer pricing in the company’s management accounting system." International Journal of Applied Economics, Finance and Accounting 17, no. 1 (2023): 176–85. http://dx.doi.org/10.33094/ijaefa.v17i1.1096.

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The aim of the article was to study the theoretical and methodological aspects of the use of digital technologies in transfer pricing for the collection of the information background for management accounting. The study involved methods, such as the calculation of financial indicators, methods of finding separate data and their synthesis, system analysis, grouping, and ranking. These methods allowed for the calculation of the coefficient of innovation and technical business development in 27 countries of the European Union. The data obtained allowed us to determine the effectiveness of digital

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Avtukhova, Elena. "Transfer pricing as a company management tool." Moscow University Economics Bulletin, no. 2 (April 30, 2021): 49–72. http://dx.doi.org/10.38050/01300105202123.

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This article studies one of the most complicated and yet popular company management tools, the transfer pricing. The author considers the aims and purpose of transfer pricing, the formation of a transfer pricing system as a company management tool, popular viewpoints on transfer price calculation methodologies, strengths and weaknesses of the existing approaches, and offers a hypothesis on transforming transfer pricing methods. The paper systematizes transfer pricing methods with due regard to the experience of domestic and foreign companies, the development of the Russian Federation legislati

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KUZU, Serdar. "TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ THE IMPACT OF TRANSFER PRICING PRACTICE ON BUSINESS PERFORMANCE AND THE EVALUATION FROM THE TAX POINT." Business & Management Studies: An International Journal 1, no. 2 (2014): 187. http://dx.doi.org/10.15295/bmij.v1i2.33.

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The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses sh

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KUZU, Serdar. "TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ." Business & Management Studies: An International Journal 1, no. 2 (2014): 187. http://dx.doi.org/10.15295/bmij.v1i2.63.

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The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses sh

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Muzychuk, Mariana I. "Risk Assessment Methods of Transfer Pricing." Business Inform 8, no. 547 (2023): 254–63. http://dx.doi.org/10.32983/2222-4459-2023-8-254-263.

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Transfer pricing is one on the greatest problem of the global system of taxation and therefore the efficient TP tax control is of special importance. As the risk-oriented approach allows to improve the TP tax control, tax administrations as well as businesses should apply and develop it for the timely risks identification. This assumption is based on the review of foreign and domestic scientific literature provided in this article. This study aims to analyze the significance of TP risk management system and its impact on the TP tax control and voluntary tax compliance as well as to develop pro

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KURILOV, YEVHEN. "INTERNATIONAL EXPERIENCE IN PROCESSING AND ASSESSMENT BY REGULATORY AUTHORITIES OF TRANSFER PRICING RISKS." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 296, no. 4 (2021): 156–62. http://dx.doi.org/10.31891/2307-5740-2021-296-4-25.

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The article analyzes and summarizes the international experience of regulatory authorities in dealing with transfer pricing risks as one of the basic elements of tax control over taxpayers’ compliance with transfer pricing rules. An efficient process for processing and assessing transfer pricing risks helps to ensure quality selection and increase the effectiveness of audits of controlled transactions, increase the efficiency of the use of limited resources, as well as greater tax certainty and reduce the number of unreasonable audits. As a result of the study: international experience was sum

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Besfamilnyy, Alexey S. "THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION." Statistics and Economics, no. 3 (January 1, 2016): 10–15. http://dx.doi.org/10.21686/2500-3925-2016-3-10-15.

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Li, Shu-hsing, and Kashi R. Balachandran. "Effects of Differential Tax Rates on Transfer Pricing." Journal of Accounting, Auditing & Finance 11, no. 2 (1996): 183–96. http://dx.doi.org/10.1177/0148558x9601100203.

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The purpose of this paper is to study transfer pricing under asymmetric information and taxation. In accordance with the empirical evidence documented in accounting literature, this paper assumes that the firm uses one pricing system instead of two pricing systems—one for the tax purposes and the other for internal control. We provide a closed-form solution for the optimal mechanism under a dual-price system, which allows for the price credited to the manufacturing division to not equal the price charged to the distribution division. The equilibrium outcomes of the analysis suggest several int

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FOMINA, Olena, and Iryna SHUSHAKOVA. "FORENSIC ECONOMIC EXAMINATION OF TRANSFER PRICING." Economy of Ukraine 2021, no. 10 (2021): 52–66. http://dx.doi.org/10.15407/economyukr.2021.10.052.

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The integration of national economies and markets, the ability of large corporations to conduct international business, the development of the digital sector of the economy contribute to global trends in the globalization of the international taxation system. The exchange of tax information and the conduct of joint tax audits by the tax authorities necessitate the unification of approaches to transfer pricing by transnational companies. The intensification of tax audits by tax authorities on transfer pricing issues leads to tax disputes, including those that are considered in court. Administra

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Geboers, A. A. P. C., E. O. Uliana, and P. B. Dugmore. "An exploratory survey of transfer pricing in selected South African listed companies." South African Journal of Business Management 20, no. 1 (1989): 27–31. http://dx.doi.org/10.4102/sajbm.v20i1.936.

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The use of transfer pricing among certain sectors of the JSE is investigated by means of a questionnaire survey. Information regarding the transfer pricing methods used and the management control systems applicable to those prices was requested. Where appropriate, comparison with similar studies carried out in other countries was made. Findings are largely in keeping with the position generally suggested by the literature. However, one particularly interesting difference between this study and comparable surveys carried out overseas is that in South Africa the minimization of tax is ranked rel

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Kalivoshko, Oleksii, Volodymyr Kraievskyi, Bohdan Hnatkivskyi, et al. "Modeling a Financial Controlling System for Managing Transfer Pricing Operations." Sustainability 17, no. 14 (2025): 6650. https://doi.org/10.3390/su17146650.

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The management of transfer pricing operations is considered from the perspective of modeling financial and accounting processes for various organizations, using agricultural enterprises as an example. It is demonstrated that the execution of transfer pricing operations between related parties—which may function as responsibility centers within an organizational holding structure—serves as a managerial lever influencing the financial income and expenses of individual business units. It is revealed that the developed model of managerial accounting for transfer pricing operations, grounded in tax

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Krugliak, Viacheslav. "IMPLEMENTATION OF A THREE-LEVEL MODEL OF DOCUMENTATION ON TRANSFER PRICING ON UKRAINE." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 Part 2 (2021): 49–53. http://dx.doi.org/10.31891/2307-5740-2021-300-6/2-8.

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The article introduces the implementation of a three-tier transfer pricing documentation model in Ukraine. This model is consistent with the approach to transfer pricing documentation developed by countries that are members of the OECD/G20. Such documentation is intended to ensure that taxpayers properly: take into account the transfer pricing rules; provide tax authorities with the information necessary to conduct a reasonable assessment of transfer pricing risks; provide tax authorities with information useful for reducing the number of disputes and simplifying the resolution of disputes bet

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Siahaya, Princessa, and Ita Salsalina Lingga. "PENGARUH TRANSFER PRICING TERHADAP AGRESIVITAS PAJAK DI PERUSAHAAN MULTINASIONAL." Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan 1, no. 4 (2024): 441–48. http://dx.doi.org/10.59407/jakpt.v1i4.872.

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Transfer pricing is a pricing method used in transactions between companies within the same group with the aim of optimizing global profits through favorable pricing agreements. This strategy is commonly used by multinational companies to reduce tax liabilities by transferring income to jurisdictions with lower tax rates, thereby potentially increasing tax aggressiveness. The investigation conducted in this study examines the correlation between transfer pricing and tax aggressiveness, focusing on PT Adaro Energy Tbk as a case study, which is a multinational energy company based in Indonesia.

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Medicharla, Karthik, Hima Bindu Karuna Sai Durga P., Sai Ramana Yaramati, Dundi Krishna Satti, and Loshma Gunisetti Dr. "Blood Bank Management System." Blood Bank Management System 8, no. 12 (2023): 5. https://doi.org/10.5281/zenodo.10376780.

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The Ultimate goal of the Blood Bank Management System is to simplify the procedure of  blood donation and allowance at blood bank. In the fast- paced modern era, there exists a necessity for a well- established and sturdy platform where benefactors and  medical professionals can connect for the purpose of blood donation, ensuring that those in need can receive the necessary blood in a timely manner, it becomes easier for many a man who desires to donate blood but cannot locate a appropriate structure for it due to their hectic schedule. The Blood Bank Management System (BBMS) is soft

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Korin, Inna. "THE CURRENT STATE OF TAX CONTROL OVER TRANSFER PRICING IN UKRAINE." Economics & Education 7, no. 2 (2022): 41–44. http://dx.doi.org/10.30525/2500-946x/2022-2-6.

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The purpose of the article is to summarize and present the genesis of transfer pricing in Ukraine, to identify the problems and to assess the prospects of Ukraine in this direction. Methodology. The theoretical basis was the developments devoted to transfer pricing and the impact of globalization processes on the transfer pricing mechanism of transnational corporations and the system of international regulation. The methodology of the study consisted of general scientific and special scientific methods of research: analysis and synthesis, induction and deduction, methods of analogy, differenti

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Kasraoui, Abdelkader, and Kamel Naoui. "The determinants of transfer pricing: Evidence from Tunisian listed firms." Educoretax 4, no. 7 (2024): 814–24. http://dx.doi.org/10.54957/educoretax.v4i7.865.

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The aim of this paper is to detect the determinants of transfer pricing in the Tunisian economic context. This study uses secondary data from financial statments of listed firms on the Tunis Stock Exchange (BVMT), as well as the notes published in the official bulletins and annual reports provided by the Tunisian Financial Market Council (CMF).The study period covered 10 years, from 2010 to 2019 with 310 observations. We use random effect model to verify financial and economic hypotheses in the Tunisian context. Robustness tests are also used to investigate the transfer pricing determinants’.

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Lestari, Desak Nyoman Lia, Tulus Harefa, and Luk Luk Fuadah. "Systematic Literature Review: The Role Of Transfer Pricing Regulations In Reducing Tax." Jurnal Fokus Manajemen 5, no. 2 (2025): 223–32. https://doi.org/10.37676/jfm.v5i2.8303.

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This study aims to examine the role of transfer pricing regulations in reducing tax avoidance practices through a Systematic Literature Review (SLR) approach. The study collects and analyzes 20 scientific articles published between 2018 and 2025, sourced from reputable databases such as Emerald, DOAJ, and ResearchGate. The articles reviewed are publications in either Indonesian or English, fully accessible, and indexed in Scopus, Copernicus, Sinta, or are proceedings from international conferences. The main keyword used in the search process was "transfer pricing." The results of the review sh

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Togatorop, Ginda, Haula Rosdiana, and Milla Sepliana Setyowati. "Transfer Pricing Audit Policy Design Toward A Fair Tax System In Indonesia." Asian Journal of Engineering, Social and Health 3, no. 6 (2024): 1207–22. http://dx.doi.org/10.46799/ajesh.v3i6.338.

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The execution of transfer pricing (TP) audit policies, aimed at deterring tax evasion activities and ensuring adherence to the arm's length principle (ALP) among affiliated parties, is scrutinized in this investigation. This study adopts a qualitative research approach encompassing post-positivism and constructivism, employing data analysis methodologies like triangulation techniques and utilizing NVivo tools such as Coding. The research seeks to elucidate and scrutinize the enforcement of transfer pricing audit policies, pinpoint factors affecting their execution, and devise strategies for ma

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Kvasovskyi, Oleksandr, Mykola Stetsko, and Olga Nipialidi. "Tax risks of business entities in the field of transfer pricing and ways to prevent and minimise them." Herald of Economics, no. 1 (May 3, 2024): 47–66. http://dx.doi.org/10.35774/visnyk2024.01.047.

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Introduction. The introduction of the transfer pricing fiscal regulation system in Ukraine restricts business entities to use it for tax minimisation purposes, which leads to a reduction in fiscal revenues, outflow of profits to low-tax jurisdictions, distortion of competition and a general slowdown in macroeconomic development. At the same time, compliance with complex tax and regulatory procedures for transfer pricing negatively affects the financial performance of companies and hinders their development. The dilemma of finding compromise solutions that balance the fiscal interests of the st

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Muzychuk, Mariana. "INTERNATIONAL TAXATION SYSTEM TRANSFORMATION: ITS EFFECT ON TRANSFER PRICING (TP)." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS IV, no. 84 (2021): 81–95. http://dx.doi.org/10.34025/2310-8185-2021-4.84.06.

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In the context of globalization of the world economy and the growth of its digital segment, there is a need to revise the basic principles applied in the international tax system. Inequality of tax approaches in different countries creates tax competition between them and allows multinationals to shift their profits to jurisdictions with low tax rates. The supply of digital services under the current rules has not been taxed in the countries of their consumption and attempts to regulate their taxation by individual countries lead to trade wars. The OECD / G20 initiative envisages the introduct

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