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Relevant bibliographies by topics / TP (Transfer Pricing)

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Academic literature on the topic 'TP (Transfer Pricing)'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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Journal articles on the topic "TP (Transfer Pricing)"

1

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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Apriyanti, Hani Werdi, Suzana Sulaiman, and Adibah Jamaluddin. "Transfer pricing optimization in the developing economy: A tax consultant’s view." Corporate Governance and Organizational Behavior Review 7, no. 2 (2023): 190–96. http://dx.doi.org/10.22495/cgobrv7i2p17.

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Transfer pricing (TP) is usually used by multinational companies (MNCs) to minimize corporate tax liabilities, using affiliates. This practice involves tax consultants optimizing transfer pricing without violating the tax regulation. Tax consultants contribute to supervising companies to make transparent documentation and transfer pricing policies. This qualitative research explores the tax consultant perspective on companies’ transfer pricing optimization behaviour using planned behaviour theory. Data was collected through interviews, documentation, and observations. This research involves 5

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Sukarno, Supriyadi. "Apakah Transfer Pricing Documentation Meningkatkan Kepatuhan Pajak?" Jurnal Pajak dan Keuangan Negara (PKN) 4, no. 1S (2022): 245–52. http://dx.doi.org/10.31092/jpkn.v4i1s.1864.

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OECD menerbitkan OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 untuk menjadi pedoman dalam penerapan Transfer Pricing bagi perusahaan multinasional dan otoritas perpajakan. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis ketentuan kewajiban Transfer Pricing Documentation (TP Doc) dalam rangka meningkatkan kepatuhan pajak menurut Undang-undang Harmonisasi Peraturan (UU HPP) Nomor 7 Tahun 2021. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan analisis literatur review dari hasil penelitian dan peraturan perpajakan

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4

Olika, Daniel. "Transfer Pricing Documentation Methods in Nigeria: A Critique of the Prime Plastichem Case Against International Best Practices." African Journal of International and Comparative Law 32, no. 1 (2024): 149–62. http://dx.doi.org/10.3366/ajicl.2024.0478.

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The quest to ensure that the tax planning activities of multinational enterprises operating in Nigeria do not erode the country's domestic tax base has led to the enactment and enforcement of the Transfer Pricing (TP) Regulations, 2018 in Nigeria. The TP Regulation provides for a comprehensive framework to ensure that the pricing of related party transactions is consistent with global best practices on TP. The enforcement of the TP Regulation in Nigeria was taken a step further in 2020 when the Tax Appeal Tribunal affirmed the imposition by the Federal Inland Revenue Service (FIRS) of liabilit

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Al-Hamadeen, Radhi, Taha Almarayeh, Dana Fakhoury, Jowan Rezqallah, Nadeen Zraiqat, and Zein Marzouka. "Transfer pricing applicability: Perceptions of the tax professionals." Corporate Governance and Organizational Behavior Review 7, no. 1 (2023): 166–77. http://dx.doi.org/10.22495/cgobrv7i1p16.

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Recently, transfer pricing (TP) regulation was introduced in Jordan for the first time in the country’s history (Income and Sales Tax Department [ISTD], 2021). This research evaluates the overall awareness of tax professionals on TP and its applicability in the early stage of its implementation. This is mainstream accounting research that adopts the quantitative research approach to collect data. In this context, a research questionnaire consisting of 29 items was designed and distributed to TP specialists to investigate four key aspects of TP applicability and impact. The results of the study

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Arrisman, Arrisman, and Ahmad Fauzi. "Analisis Yuridis Pembuktian Sengketa Transfer Pricing." Syntax Literate ; Jurnal Ilmiah Indonesia 10, no. 2 (2025): 2179–91. https://doi.org/10.36418/syntax-literate.v10i2.56912.

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This research is about the juridical analysis of the proof of transfer pricing disputes with an example of the case of the Tax Court decision No.Put.74576/PP/M.IB/15/2016. The ruling granted an appeal filed by PT HI, a foreign investment company from Japan. Transfer Pricing or TP occurs in transactions involving "Taxpayers with parties who have a special relationship" (affiliates) based on Article 18 of the Income Tax Law. Taxpayers with affiliated transactions are required to fill in the information and method of testing TP on the Corporate Income Tax Return based on TP documentation. In the

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7

Dwi Saputra, Anggari. "UNRAVELING THE EFFECTS OF TRANSFER PRICING DOCUMENTATION REGULATION: INDONESIA’ EVIDENCE." Jurnal Akuntansi dan Keuangan Indonesia 20, no. 2 (2023): 186–205. http://dx.doi.org/10.21002/jaki.2023.10.

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To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/

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Amidu, Mohammed, William Coffie, and Philomina Acquah. "Transfer pricing, earnings management and tax avoidance of firms in Ghana." Journal of Financial Crime 26, no. 1 (2019): 235–59. http://dx.doi.org/10.1108/jfc-10-2017-0091.

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Purpose This paper aims to investigate how transfer pricing (TP) and earnings management affect tax avoidance of firms in Ghana. Design/methodology/approach The authors use a panel data set from 2008 to 2015 to further shed light on transfer pricing-tax avoidance nexus by examining the complex interaction of three key variables: transfer pricing, earnings management and tax avoidance. Findings The results show that almost all the sample firms have engaged in some form of transfer pricing strategies and the manipulation of earnings to avoid tax during 2008-2015. There is evidence to suggest tha

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Dharmawan, Nyoman Ari Surya, Komang Adi Kurniawan Saputra, and I. Gede Arya Wigarba. "The Moderating Role of Corporate Governance in the Relationship Between Transfer Pricing and Tax Avoidance." Jurnal Ilmiah Akuntansi dan Bisnis 19, no. 2 (2025): 293. https://doi.org/10.24843/jiab.2024.v19.i02.p07.

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This study investigates the relationship between transfer pricing (TP) and tax avoidance (TA), with corporate governance (CG) serving as a moderating variable. The research focuses on manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The sample comprises 180 observations derived from 30 multinational manufacturing companies, selected through a purposive sampling technique based on specific criteria. Panel data regression analysis was employed, utilizing models both with and without the moderating variable. The findings indicate that TP positively influences TA

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Cools, Martine, and Regine Slagmulder. "Tax-Compliant Transfer Pricing and Responsibility Accounting." Journal of Management Accounting Research 21, no. 1 (2009): 151–78. http://dx.doi.org/10.2308/jmar.2009.21.1.151.

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ABSTRACT: While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control system (MCS) of companies, MCS issues related to cross-border transfers have received far less attention. In this case study, we investigate how TP tax compliance influences responsibility accounting when one multinational enterprise (MNE) uses a single set of transfer prices for both tax compliance and management control. First, the MNE eliminated TP negotiation, leading to psychologically disagreeable and sometimes also economically harmful situations. Second, the

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Dissertations / Theses on the topic "TP (Transfer Pricing)"

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Arsenovic, Dusan. "Transfer Pricing of Internal Banks : In the Light of Fiat State aid Case and Transfer Pricing Guidelines onFinancial Transactions." Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-414537.

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Sjöberg, Daniel. "Key transfer pricing issues arising from the transfer of an ongoing concern : A comparison between the OECD TP Guidelines and the German and the U.S. legislations." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21571.

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The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OECD, Germany and the United States when transferring an ongoing concern. The term “ongoing concern” in the OECD Transfer Pricing Guidelines is to be interpreted as very wide and to cover every case where a function is bundled with assets and risks. Even though there is no legal definition of the term , the definition of the OECD can still be said to represent the common definition of the term. When transferring an ongoing concern or a function the three approaches are all that it should be given a

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Books on the topic "TP (Transfer Pricing)"

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Tadashi, Hagiya, ed. Zusetsu iten kakaku zeisei: Visual tp, transfer pricing tazation. Zeimu Kenkyūkai Shuppankyoku, 2009.

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Tadashi, Hagiya, ed. Zusetsu iten kakaku zeisei: Visual tp, transfer pricing tazation. Zeimu Kenkyūkai Shuppankyoku, 2009.

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Tadashi, Hagiya, ed. Zusetsu iten kakaku zeisei: Visual tp, transfer pricing tazation. Zeimu Kenkyūkai Shuppankyoku, 2009.

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Book chapters on the topic "TP (Transfer Pricing)"

1

Riedl, Andreas. "Die Anforderungen an die TP-Funktion und das TP-Fachpersonal." In Die Digitalisierung der steuerlichen Verrechnungspreisfunktion (Transfer Pricing). Erich Schmidt Verlag GmbH & Co. KG, 2022. http://dx.doi.org/10.37307/b.978-3-503-20642-1.02.

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Riedl, Andreas. "Der Digitalisierungsweg im TP-Bereich." In Die Digitalisierung der steuerlichen Verrechnungspreisfunktion (Transfer Pricing). Erich Schmidt Verlag GmbH & Co. KG, 2022. http://dx.doi.org/10.37307/b.978-3-503-20642-1.04.

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Karnath, Susann. "Allocation of IP for TP Purposes." In Intangibles in the World of Transfer Pricing. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-319-73332-6_2.

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Riedl, Andreas. "Die Entwicklung der Regulierung im TP-Bereich." In Die Digitalisierung der steuerlichen Verrechnungspreisfunktion (Transfer Pricing). Erich Schmidt Verlag GmbH & Co. KG, 2022. http://dx.doi.org/10.37307/b.978-3-503-20642-1.01.

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Riedl, Andreas. "Die Möglichkeiten und Erfordernisse einer Digitalisierung im TP-Bereich." In Die Digitalisierung der steuerlichen Verrechnungspreisfunktion (Transfer Pricing). Erich Schmidt Verlag GmbH & Co. KG, 2022. http://dx.doi.org/10.37307/b.978-3-503-20642-1.03.

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Sengupta, D. P. "India: Whether Transactions between two Resident Companies are within the Scope of India’s Transfer Pricing Regulation: the Case of Vodafone (India) Services Pvt Ltd Vodafone India Services Pvt Ltd Vs. Assistant Commissioner of Income Tax [2014-TII-296-ITAT-MUM-TP]." In TTCL Series. IBFD, 2016. http://dx.doi.org/10.59403/3rv54kq025.

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Reports on the topic "TP (Transfer Pricing)"

1

Ongore, Mary, and Prisca Musibi. Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.032.

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Advanced pricing agreements (APAs) aim to prevent transfer pricing (TP) disputes, increase certainty, and ultimately reduce the TP risk. This is achieved through taxpayers and tax authorities agreeing in advance on the criteria for determining the arm’s length pricing of transactions. These agreements are typically valid for several years, assuming that critical assumptions remain unchanged. Interest in APAs has been steadily increasing, seemingly partly due to Action 14 of the Base Erosion and Profit Shifting (BEPS) project, which recommends the facilitation of effective dispute resolution me

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Ongore, Mary, and Prisca Musibi. Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.036.

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Advanced pricing agreements (APAs) aim to prevent transfer pricing (TP) disputes, increase certainty, and ultimately reduce the TP risk. This is achieved through taxpayers and tax authorities agreeing in advance on the criteria for determining the arm’s length pricing of transactions. These agreements are typically valid for several years, assuming that critical assumptions remain unchanged. Interest in APAs has been steadily increasing, seemingly partly due to Action 14 of the Base Erosion and Profit Shifting (BEPS) project, which recommends the facilitation of effective dispute resolution me

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