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Journal articles on the topic 'Transfer Prices'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Tatik. "Analisis Implementasi Kebijakan Harga Transfer Pada CV ABC Yogyakarta." RELASI : JURNAL EKONOMI 16, no. 1 (2020): 90–103. http://dx.doi.org/10.31967/relasi.v16i1.343.

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This study aims to analyze the implementation of transfer pricing policies on CV ABC Yogyakarta. This research uses a qualitative approach with a case study method. The data used are primary data sourced from direct observation, and documentation of financial records. The results showed the transfer price set by the company using the market price method. Market prices are considered an appropriate method of determining transfer prices because products transferred between divisions are in the external market as well. However, in the calculation of the contribution margin of the Division that tr

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2

Rinjani, Silvia Nur, Abdul Hoyyi, and Suparti Suparti. "PEMODELAN FUNGSI TRANSFER DAN BACKPROPAGATION NEURAL NETWORK UNTUK PERAMALAN HARGA EMAS (Studi Kasus Harga Emas Bulan Juli 2007 sampai Februari 2019)." Jurnal Gaussian 8, no. 4 (2019): 474–85. http://dx.doi.org/10.14710/j.gauss.v8i4.26727.

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The prestige of investment is increasingly rising as the people educates in managing finances. Gold is an alternative that most people tend to choose to invest. One of the important knowledge in gold investing is to predict the price in the future with factors that influence the price of gold. Therefore, in this research we made a model of gold prices based on crude oil prices. One method to forecast gold prices based on crude oil prices is the transfer function and backpropagation neural network. The results of transfer function model will be used as input for the backpropagation neural netwo

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3

Smith, Michael. "Tax and Incentive Trade-Offs in Multinational Transfer Pricing." Journal of Accounting, Auditing & Finance 17, no. 3 (2002): 209–36. http://dx.doi.org/10.1177/0148558x0201700302.

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Multinationals use transfer prices both for tax minimization and for managerial incentives. This paper analyzes two methods of disentangling the tax and incentive roles: setting multiple prices and using performance measures independent of transfer prices. Even with imperfect enforcement of transfer-pricing rules, regulator scrutiny limits the firm's flexibility. Transfer prices affect after-tax income both by influencing the manager's production decisions ex ante and by allocating income ex post across tax jurisdictions. If the ex ante incentive role dominates the ex post tax role, the firm i

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4

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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5

Haake, Claus-Jochen, and Jan Thomas Martini. "Negotiating Transfer Prices." Group Decision and Negotiation 22, no. 4 (2012): 657–80. http://dx.doi.org/10.1007/s10726-012-9286-6.

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6

Dumiter, Florin, and Marius Boiță. "Transfer Prices Implication Upon Tax System. The Romanian Experience." Journal of Legal Studies 19, no. 33 (2017): 1–17. http://dx.doi.org/10.1515/jles-2017-0001.

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Abstract Transfer prices are a top field in financial and legal scientific research and practical activity. Although this research field is still in the beginning, due to its complexity, as well as it’s inter-, multi- and transdisciplinarity, it can be noted that empirical studies, as well as practical researches in economic and legal matters, have intensified. Moreover, this field of transfer prices is in close connection with the area of international double taxation, which shows its international character. In this article we sought a holistic approach to the transfer price phenomenon, deal

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7

Alisya Athalia and Nera Marinda Machdar. "Pengaruh Beban Iklan, Harga Transfer Dan Volatilitas Harga Saham Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi." Manajemen Kreatif Jurnal 2, no. 1 (2023): 19–31. http://dx.doi.org/10.55606/makreju.v2i1.2452.

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Tax aggressiveness is an effort to reduce the tax burden, either by means that comply with the law or that violate the law. This research investigates the relationship between Advertising Expenses, Transfer Prices, Stock Price Volatility on Tax Aggressiveness and Company Size as a Moderating Variable. This research applies descriptive statistical analysis with a quantitative-based approach. The research results show that advertising expenses have a negative influence on tax aggressiveness, while transfer prices and share price volatility have a positive influence on tax aggressiveness. And com

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8

Sarah Ginting and Nera Marinda Machdar. "Pengaruh Harga Transfer Dan Transaksi Hubungan Istimewa Terhadap Penghindaran Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021." Jurnal Mutiara Ilmu Akuntansi 1, no. 2 (2023): 184–203. http://dx.doi.org/10.55606/jumia.v1i2.1236.

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This study aims to test and analyze the effect of transfer prices and preferential relationship transactions on tax avoidance and to test and analyze the effect of profitability in moderating transfer prices and preferential relationship transactions on tax avoidance in infrastructure companies that are flattened on the indonesian stock exchange. The selection of samples in this study used the purposive sampling method with predetermined criteria, obtained by 23 companies for 6 years so that the total sample used was 138 data. The type of data used is secondary data obtained from the company's

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9

Kang, Minwook. "NONCONNECTEDNESS OF THE SET OF BANKRUPTCY-FREE MONEY EQUILIBRIA IN THE STATIC ECONOMY: A CONSTRUCTIVE EXAMPLE." Macroeconomic Dynamics 18, no. 7 (2013): 1539–46. http://dx.doi.org/10.1017/s1365100513000011.

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A static economy in which nominal taxes and transfers are balanced, as proposed by Balasko and Shell (1993), typically has a continuum of equilibrium money prices. This paper presents a constructive example in which the set of equilibrium money prices is not connected. By allowing negative consumption as a mathematical construct, closed form solutions for equilibrium tax-adjusted income are derived. The main result of the example implies that bankrupt taxpayers with negative tax-adjusted income can be free from bankruptcy as the price of money increases. This paradoxical outcome is similar to

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10

Lane, Morton N. "Pricing Risk Transfer Transactions." ASTIN Bulletin 30, no. 2 (2000): 259–93. http://dx.doi.org/10.2143/ast.30.2.504635.

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Should the pricing of reinsurance catastrophes be related to the price of the default risk embedded in corporate bonds?If not, why not?A risk is a risk is a risk, in whatever market it appears. Shouldn't the risk-prices in these different markets be comparable? More basically perhaps, how should reinsurance prices and bond prices be set? How does the market currently set them? These questions are central to the inquiry contained in this paper.Avoiding unnecessary suspense, our answers are: Yes, cat prices should be related to credit prices because both risks contain a characteristic trade-off

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11

Fathinus Syafrizal and Ahmad Farabi. "Foreign Ownership and Exchange Rates on Transfer Pricing Decisions in Manufacturing Companies Listed on The Indonesia Stock Exchange." Economics, Business, Accounting & Society Review 2, no. 1 (2023): 74–86. http://dx.doi.org/10.55980/ebasr.v2i1.75.

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Transfer pricing is the company's policy in determining the transfer price of a transaction. Improved cash flow performance and marketing objectives encourage companies to allocate overhead costs and design strategies in estimating the transfer prices of goods and services produced. This study explores foreign ownership and exchange rates' impact on transfer pricing. This study uses a quantitative approach by examining foreign ownership and exchange rate variables against transfer prices. The data used are the audited financial statements of manufacturing companies listed on the Indonesia Stoc

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12

Gadenne, Lucie, Samuel Norris, Monica Singhal, and Sandip Sukhtankar. "In-Kind Transfers as Insurance." American Economic Review 114, no. 9 (2024): 2861–97. http://dx.doi.org/10.1257/aer.20220822.

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Households in developing countries often face variation in the prices of consumption goods. We develop a model demonstrating that in-kind transfers will provide insurance benefits against price risk if the covariance between the marginal utility of income and price is positive. Using calorie shortfalls as a proxy for marginal utility, we find that this condition holds for low-income Indian households. Expansions in India’s flagship in-kind food transfer program not only increase caloric intake but also reduce caloric sensitivity to prices. Our results contribute to ongoing debates about the op

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13

Gao, Mengfei, Rui Pan, and Yueqing Ji. "How Does Migrant Workers’ Return Affect Land Transfer Prices? An Investigation Based on Factor Supply–Demand Theory." Land 14, no. 8 (2025): 1528. https://doi.org/10.3390/land14081528.

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Given the significant shifts in rural labor mobility patterns and their continuous influence on the transformation of the land factor market, it is crucial to understand the relationship between labor factor prices and land factor prices. This understanding is essential to keep land factor prices within a reasonable range. This study establishes a theoretical framework to investigate how migrant workers’ return shapes land price formation mechanisms. Using 2023 micro-level survey data from eight counties in Jiangsu Province, China, this study empirically examines how migrant workers’ return af

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14

Riyadi, Febri Dwi, and Etik Kresnawati. "KEPUTUSAN HARGA TRANSFER: PERAN TUNNELING INCENTIVE DAN MINIMASI PAJAK." AKUNTABILITAS 15, no. 1 (2021): 35–54. http://dx.doi.org/10.29259/ja.v15i1.13583.

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Transfer price is a transaction for determining the selling price of a service, intangible assets, and goods to parties who have a special relationship which opens up opportunities for abuse of power by management and controlling shareholders. This study aims to examine the effect of tunneling incentives and tax minimization, which are thought to motivate management in deciding transfer prices. With the purposive sampling method, a total of 58 non-BUMN manufacturing companies listed on the Indonesia Stock Exchange were obtained in 2018. The test results with multivariate regression showed that

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15

Fesenko, V. V. "Analysis of Price Differences for Transfer Prices Auditing in the Controlled Import Transactions." Statistics of Ukraine 82, no. 3 (2018): 83–88. http://dx.doi.org/10.31767/su.3(82)2018.03.10.

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The article’s objective is to justify and develop a method for analyzing price differences in the controlled foreign economic transactions of enterprises, for further auditing and analyzing transfer prices in foreign economic transactions with related parties. Actual transfer prices in a controlled transaction may differ from planned ones or from the estimated market range of prices, determined by normative requirements for reports on controlled transactions. A detailed analysis of differences in estimated prices is made, which may either occur occasionally or be formed purposefully by managem

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16

Kartaev, Ph S., and I. D. Medvedev. "Monetary policy and the effect of the transfer of oil prices to inflation." Voprosy Ekonomiki, no. 8 (August 3, 2020): 41–50. http://dx.doi.org/10.32609/0042-8736-2020-8-41-50.

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The paper examines the impact of oil price shocks on inflation, as well as the impact of the choice of the monetary policy regime on the strength of this influence. We used dynamic models on panel data for the countries of the world for the period from 2000 to 2017. It is shown that mainly the impact of changes in oil prices on inflation is carried out through the channel of exchange rate. The paper demonstrates the influence of the transition to inflation targeting on the nature of the relationship between oil price shocks and inflation. This effect is asymmetrical: during periods of rising o

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17

Widarjono, Agus. "How Sensitivity of Energy Intake to Fuel Price Change: Evidence from Central Java." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 19, no. 1 (2018): 50. http://dx.doi.org/10.23917/jep.v19i1.5634.

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Because of high world oil prices during 2008-2013, the government must adjust domestic fuel price several times. One of the fuel price adjustments occurred in 2013. The increase in fuel prices caused high inflation. The purpose of this study is to analyze the impact of rising fuel prices on calorie consumption as a main source of energy intake in Central Java Province. The results of this study indicate that calorie income elasticity increased both in urban and rural areas after the increase in fuel price. However, urban households are more responsive than rural households. An increase in calo

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18

Legwaila, Thabo. "The unfortunate dearth of judicial precedent in transfer pricing continues." South African Mercantile Law Journal 35, no. 1 (2023): 74–93. http://dx.doi.org/10.47348/samlj/v35/i1a4.

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Despite what could be hailed as the first two transfer pricing cases in South Africa, the unfortunate dearth of judicial precedent in South Africa regrettably continues. Transfer pricing is one of the most complex areas of tax alongside provisions dealing with controlled foreign companies, foreign exchange gains and losses, currency conversions, financial instruments, and corporate reorganisations. In fact, as the list goes on, it is just more apposite to say ‘tax is complex’, period. With regard to transfer pricing in particular, the complexity is amplified by the fact that transfer pricing i

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19

Zakharov, D. M., and O. S. Fedorova. "Transfer pricing tools for adjusting the company’s profitability." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 3(53) (February 6, 2023): 7–13. http://dx.doi.org/10.26642/pbo-2022-3(53)-7-13.

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The article examines the tools for adjusting the company’s profitability, which can be used in transfer pricing. In recent decades, countries have adopted various rules to combat tax evasion and tax avoidance. Among such rules, it is advisable to single out the rules of transfer pricing and the rules of controlled foreign companies. These efforts have gained significant attention considering the G20 and OECD BEPS initiative. The regulations on transfer pricing contain regulations on the implementation of the «arm's length» principle. The regulations define the methods that can be used to calcu

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20

Roun, Vlastimil. "Transfer prices within business combinations." Český finanční a účetní časopis 2007, no. 2 (2007): 17–27. http://dx.doi.org/10.18267/j.cfuc.218.

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21

Sato, Alexej. "Custom Value and Transfer Prices." Český finanční a účetní časopis 2013, no. 2 (2013): 106–13. http://dx.doi.org/10.18267/j.cfuc.345.

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22

Usmen, Nilufer. "Transfer Prices: A Financial Perspective." Journal of International Financial Management & Accounting 23, no. 1 (2012): 1–22. http://dx.doi.org/10.1111/j.1467-646x.2011.01052.x.

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23

Autrey, Romana L., and Francesco Bova. "Gray Markets and Multinational Transfer Pricing." Accounting Review 87, no. 2 (2011): 393–421. http://dx.doi.org/10.2308/accr-10199.

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ABSTRACT Gray markets arise when a manufacturer's products are sold outside of its authorized channels, for instance when goods designated by a multinational firm for sale in a foreign market are resold domestically. One method multinationals use to combat gray markets is to increase transfer prices to foreign subsidiaries in order to increase the gray market's cost base. We illustrate that, when a gray market competitor exists, the optimal transfer price to a foreign subsidiary exceeds marginal cost and is decreasing in the competitiveness of the domestic market. However, a multinational's di

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24

Chen, Chi-Chung, and Shih-Hsun Hsu. "Estimating the Potential Water Transfer Prices Using Price Endogenous Theory." Water Resources Management 24, no. 12 (2010): 3237–56. http://dx.doi.org/10.1007/s11269-010-9604-1.

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25

Stebliuk, Nataliia, Daniil Myronenko, Rostislav Botvinov, Nataliia Nebaba, and Kostyantyn Serdyukov. "TAX REGULATION OF TRANSFER PRICING AND ITS IMPACT ON INTERNATIONAL BUSINESS." Actual Problems of Economics 1, no. 271 (2024): 98–108. http://dx.doi.org/10.32752/1993-6788-2024-1-271-98-108.

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The article examines the theoretical, methodical and practical issues of transfer pricing in the company taxation system. The principles of choosing different methods of transfer pricing, the procedure and features of their application are given: the method of comparative uncontrolled price is based on external market prices; the "cost plus" method determines prices based on cost and profit; the resale price method is based on setting retail prices; the net profit method determines the profit relative to the volume of sales; the profit sharing method allocates the total profit between the part

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No, Han-Jang, Dai-Won Kim, and Jung-Suk Yu. "International Real Estate Review." International Real Estate Review 20, no. 1 (2017): 75–104. http://dx.doi.org/10.53383/100236.

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This study examines whether the reserve prices in court auctions of residential real estate in Seoul, Korea result in reference price effects by influencing the amount of the successful bid. We also explore whether the sensitivity of these reference price effects differ with housing size and assess whether the expected rate of the selling price can be predicted based on the different reserve price levels. The panel data estimates presented herein show that reserve prices positively influence the final property transfer prices; in other words, the reserve prices yield strong reference price eff

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Sproul, Thomas W., Jaclyn D. Kropp, and Kyle D. Barr. "The pricing of community supported agriculture shares: evidence from New England." Agricultural Finance Review 75, no. 3 (2015): 313–29. http://dx.doi.org/10.1108/afr-04-2015-0020.

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Purpose – Community supported agriculture (CSA) programs allow consumers to buy a share of a farm’s production while providing working capital and risk management benefits for farmers. Several different types of CSA arrangements have emerged in the market with terms varying in the degree to which consumers share in the farm’s risk. No-arbitrage principles of futures and options pricing suggest that CSA shares should be priced to reflect the degree of risk transfer. The paper aims to discuss these issues. Design/methodology/approach – The authors evaluate the three most common share types using

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28

Smith, Michael J. "Ex Ante and Ex Post Discretion over Arm's Length Transfer Prices." Accounting Review 77, no. 1 (2002): 161–84. http://dx.doi.org/10.2308/accr.2002.77.1.161.

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Treasury Regulations typically require a firm to use its manufacturing cost as one input in calculating the transfer price to be used for tax purposes. Because the characteristics of the firm's capital assets determine the realized manufacturing cost, the firm has an incentive to distort its investment choices in order to receive a more favorable tax transfer price. This represents an ex ante form of shifting income across divisions. Practical difficulties in enforcing the regulations provide the firm with another way to shift income. In particular, regulators often can identify only a range o

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29

Xie, Lin, Jiahua Liao, Haiting Chen, Xuefei Yan, and Xinyan Hu. "Is Futurization the Culprit for the Violent Fluctuation in China’s Apple Spot Price?" Agriculture 11, no. 4 (2021): 342. http://dx.doi.org/10.3390/agriculture11040342.

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China aims to utilize the futures market to stabilize agricultural product price fluctuation by quantifying the effects of risk transfer and price discovery. However, the role of futurization has been questioned and even posited as the cause of drastic fluctuations in spot market prices. This research aims to clarify the impact of futurization on the price fluctuation of agricultural products and to provide policy reference for the development of the agricultural futures market through the research. Here, we examine the spot price data for apples and use Interrupted time-series analysis (ITSA)

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30

Friegel, Sebastian, Natalia Georgievna Ivanova, Anastasia Aleksandrovna Orlova, Rimma Alekseevna Petuhova, and Stephan Meyering. "Transfer Pricing in Russia and Germany: Similarities and Differences." Intertax 45, Issue 2 (2017): 182–90. http://dx.doi.org/10.54648/taxi2017015.

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Transnational related companies are allowed to settle border-crossing internal obligations by use of transfer prices. For related companies, it is assumed that internal business relationships are not determined predominantly by the competing interests normally prevailing between unrelated third parties. Since transfer prices affect the tax burden in individual countries, the problem arises of the appropriateness of transfer prices between cross-border related companies. This study primarily aims to provide an overview of transfer prices in the international context. It focuses in particular on

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Purba, Dianty Putri, Doanrikus Manalu, Sinta Friska Br Ketaren, and Pebriyanti Tampubolon. "The Influence of Profitability, Taxes, and Foreign Ownership on Transfer Pricing (An Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange from 2015-2021)." Journal of Research in Business, Economics, and Education 5, no. 2 (2023): 1–10. http://dx.doi.org/10.55683/jrbee.v5i2.427.

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The main point of this study is that transfer pricing, which is used by multinational companies to settle prices and transactions between divisions, allows businesses to reduce internal prices for commodities, services, and unwanted or excessive assets. The purpose of transfer pricing is to manage transfer prices between businesses with the specific goal of increasing the total tax liability within the company. The study population consisted of 143 manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2015 and 2021. For the quantitative research type, 15 companies were s

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J. T., Gaganadeepa,, Pradeepa Babu, B. N., Lokesha, H., and Mamatha Girish. "Spatial Market Integration among the Major Robusta Coffee Growing Regions in India: An Econometric Analysis." Journal of Experimental Agriculture International 47, no. 3 (2025): 277–87. https://doi.org/10.9734/jeai/2025/v47i33335.

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Coffee occupies a prime position among the plantation crops in India and it is one of the key contributors to the Indian foreign exchange earnings. The price integration among the different markets indicates the interdependence of prices and speed of a price transmission between different markets. located in various regions. The present study examined the movement of Robusta farm gate coffee prices, transmission of price signals and information across the major Robusta coffee producing regions of the country. The study revealed that, the farm gate coffee prices in major Robusta producing regio

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Tu, Fan, Shuangling Zou, Siwen Hu, and Shinan Zhang. "LAND MARKETIZATION, SECONDARY LAND MARKET, AND EFFECTS ON INDUSTRIAL LAND PRICE." International Journal of Strategic Property Management 26, no. 4 (2022): 272–86. http://dx.doi.org/10.3846/ijspm.2022.17587.

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Land marketization and its effects are widely documented across developing countries. Few studies, however, have investigated the link between industrial land price determination and industrial land market reform, based on the establishment of a pilot open trading platform for the secondary market. Moreover, no studies have specifically examined the link between primary and secondary industrial land markets. This study, therefore, investigates industrial land price determination using a quasi-natural experiment to interpret distortions in industrial land prices in China. Using industrial land

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Akanni, Lateef Olawale. "Climatic Variations and Spatial Price Differentials of Perishable Foods in Nigeria." Econometric Research in Finance 5, no. 1 (2020): 1–15. http://dx.doi.org/10.2478/erfin-2020-0001.

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AbstractIn this study, we attempt to examine the factors that explain the spatial price differentials of selected perishable food crops across Nigerian markets. Based on monthly market prices of onions and tomatoes across different States, we examine the implications of climatic variations, cost of transportation and differences in economic sizes on the price spread of these items. The empirical findings from the dynamic heterogeneous panel regressions show that these factors have significant long-run impacts on the difference in food prices across markets. The results highlight climatic diffe

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Jiang, Manlin. "The Impact of Property Tax on House Prices--Theoretical analysis based on the supply and demand model and the four-quadrant rule." Highlights in Business, Economics and Management 5 (February 16, 2023): 390–99. http://dx.doi.org/10.54097/hbem.v5i.5111.

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This paper analyzes the impact of the real estate tax on house prices from theoretical models such as the long- and short-term supply and demand models and the four-quadrant analysis model, followed by a real estate tax country analysis. It is found that for most small and medium-sized cities, a real estate tax that imposes a tax on both the transfer and retention segments will lead to a significant decline in house prices in the medium to long term, but overall, house prices will still fluctuate up and down from the original trend. For cities with high house prices and large house price incre

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Arya, Anil, and Brian Mittendorf. "Interacting Supply Chain Distortions: The Pricing of Internal Transfers and External Procurement." Accounting Review 82, no. 3 (2007): 551–80. http://dx.doi.org/10.2308/accr.2007.82.3.551.

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This paper examines the impact of distortions wrought by transfer pricing when a firm is engaged in both internal production and external procurement of inputs. In particular, we demonstrate that a firm can actually glean benefits from often-discussed transfer-pricing problems in dealing with an external supplier. Though transfer prices above marginal cost introduce inter-division coordination problems, they also introduce a lower willingness to pay to outside suppliers. Knowing that costly internal transfers will eat into demand, the supplier is more willing to set lower prices. Such supplier

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B., Aishwarya, P. Kavin K., Abhinav S., and Krithikdharan. "Binary Trading Bot with Arbitrage Algorithm." Binary Trading Bot with Arbitrage Algorithm 8, no. 11 (2023): 6. https://doi.org/10.5281/zenodo.10164418.

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The advent of algorithmic trading has revolutionized financial markets, introducing sophisticated strategies capable of capitalizing on market inefficiencies. Our project presents a novel trading bot that leverages an arbitrage algorithm to identify and exploit price discrepancies in different markets, thereby achieving risk-free profit opportunities. Our trading bot employs real-time market data collection from multiple exchanges, scrutinizing the prices of the same asset across different platforms. Upon detecting a significant price gap, the bot swiftly triggers trades to buy the asset at th

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Zeng, Yong, and Lei Chen. "Price Discovery Analysis of Oil Futures Market: A View of Interaction Effect." Advanced Materials Research 433-440 (January 2012): 4366–76. http://dx.doi.org/10.4028/www.scientific.net/amr.433-440.4366.

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Whether oil futures market can perform price discovery function well is very important in global economics and energy markets. The interaction between oil spot and futures prices exists due to intraday information transfer and arbitrage trading. However, the traditional methods used in price discovery analysis ignore the interaction, and thus introduce the biased conclusions. This paper uses simultaneous equation analyze the interaction effect between oil spot and futures returns, estimates the model by the method of modified identification through heteroskedasticity (modified ITH) and examine

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Suwandi, Eko Darmawan, and Achmad Syarifudin. "Determinan Transfer Pricing Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023." Jurnal Ekonomika Dan Bisnis (JEBS) 4, no. 2 (2024): 213–21. http://dx.doi.org/10.47233/jebs.v4i2.1685.

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Transfer pricing is used to determine prices for goods and services traded from subsidiaries to other subsidiaries or to the parent company. The price set is not in accordance with the reasonable market price. Multinational companies implement transfer pricing policies to reduce taxes paid by manipulating the prices of goods traded to related parties of the company. The aim of this research is to find out what factors can influence companies in carrying out transfer pricing. The dependent variable examined in this research is transfer pricing. The independent variables in this research consist

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Regmi, Hem Raj. "Rising Food Price and Its Consequences." Journal of Agriculture and Environment 9 (August 2, 2009): 93–97. http://dx.doi.org/10.3126/aej.v9i0.2123.

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Agricultural prices have risen worldwide sharply in the last two years, which has been a dilemma especially to policy makers. Higher agricultural prices would improve farmer's income and their living standards as well as investment in agriculture provided a fair mechanism of income transfer to them be instituted. However, the price rise seriously affects urban poors' food affordability and thus their livelihood. Various types of natural disasters particularly floods, droughts and landsides have affected agricultural crop production in Nepal resulting in fluctuations in food supplies and prices

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Mirza. BR, Aryan Danil, and Fitri Mareta. "Apakah Perbedaan Gaya Kepemimpinan dan Skema Kompensasi Mempengaruhi Negosiasi Harga Transfer?" Journal of Applied Accounting and Taxation 7, no. 2 (2022): 62–69. http://dx.doi.org/10.30871/jaat.v7i2.4390.

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Transfer pricing can cause conflicts between divisions. Therefore, this study examines how the type of leadership and compensation schemes can influence the seller's transfer price decision to obtain an equal profit—using a 2x2 factorial design experimental method on leadership Style variables (supportive vs. unsupportive) and compensation scheme variables (high bonus percentage vs. low bonus percentage). This study shows that sellers will charge transfer prices close to the same profit under supportive leadership. In addition, the seller will charge a transfer price close to the same profit w

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Moreno, Pedro, Isabel Figuerola-Ferretti, and Antonio Muñoz. "Forecasting Oil Prices with Non-Linear Dynamic Regression Modeling." Energies 17, no. 9 (2024): 2182. http://dx.doi.org/10.3390/en17092182.

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The recent energy crisis has renewed interest in forecasting crude oil prices. This paper focuses on identifying the main drivers determining the evolution of crude oil prices and proposes a statistical learning forecasting algorithm based on regression analysis that can be used to generate future oil price scenarios. A combination of a generalized additive model with a linear transfer function with ARIMA noise is used to capture the existence of combinations of non-linear and linear relationships between selected input variables and the crude oil price. The results demonstrate that the physic

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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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Wang, Jiangrui, Jiwei Zhu, Jiawei Shi, and Siqi Wang. "What Are the Key Factors Influencing the Water Price in Interbasin Water Transfer Projects? An Integrated Fuzzy Decision-Making Trial and Evaluation Laboratory (DEMATEL)–Interpretive Structural Model (ISM)–Grey Relational Analysis (GRA) Method." Water 17, no. 13 (2025): 2022. https://doi.org/10.3390/w17132022.

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A reasonable water price for interbasin water transfer projects (IWTPs) is vital for solving the problem of unequal water use among different water users caused by different water source supply prices, promoting external water transfer consumption, and ensuring the stable and equitable project operation. However, the formulation of the water price is influenced by many factors, and it is necessary to identify the key factors and their interactions in the water prices formulation for IWTPs. In this study, we identified 15 factors that affect it. This paper used the fuzzy decision-making trial a

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Tomasevic, Stevan, Dragana Drinic, and Nikolina Krneta. "The aims of transfer prices formation." Skola biznisa, no. 1 (2013): 61–73. http://dx.doi.org/10.5937/skolbiz1301061t.

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Becker, Helmut. "Transfer Prices - A Reason to Punish?" Intertax 22, Issue 3 (1994): 104. http://dx.doi.org/10.54648/taxi1994015.

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GANGOPADHYAY, PARTHA. "COMPETITIVE TAX EVASION AND TRANSFER PRICES." International Game Theory Review 09, no. 02 (2007): 347–51. http://dx.doi.org/10.1142/s0219198907001448.

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We develop an interactive model involving competitive tax evasion to determine optimal transfer prices by multinational firms. We establish that the proposed game is characterized by multiple equilibria. Implications of these multiple equilibria are examined.

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Madan, Vibhas. "Transfer Prices, Tariffs, and Content Restrictions." Review of International Economics 6, no. 4 (1998): 625–37. http://dx.doi.org/10.1111/1467-9396.00131.

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Fazhilla Roza Sabrina. "ANALISIS PENGUJIAN KEWAJARAN DAN KELAZIMAN USAHA ATAS TRANSAKSI ROYALTI LISENSI PADA PT ABC." Trending: Jurnal Manajemen dan Ekonomi 1, no. 1 (2022): 56–68. http://dx.doi.org/10.30640/trending.v1i1.471.

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This study aims to find out how to determine the method used in determining the fairness and customary business of PT ABC's royalty payment transactions to the parent company, namely XYZ and the suitability of transfer pricing with tax provisions on transactions for royalty payments. The method in this study is to use a qualitative approach by looking at various sources, including books, documents, national and international journals and laws related to the topic of transfer pricing. The results of this study conclude that the determination of fair prices by PT ABC is to carry out a comparabil

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Wu, Lijun, and Gaofeng Ren. "Management on Transfer Pricing of Farmland Based on the Supply–Demand Mismatches for Multifunction: A Case Study from China." Land 13, no. 9 (2024): 1372. http://dx.doi.org/10.3390/land13091372.

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Realizing the multifunctional value of farmland is essential for regulating the pricing of farmland transfers and stabilizing the rural land market. However, in China, the mismatch between supply and demand leads to improper resource allocation, weakens the explicit value of farmland, and causes unreasonable transfer pricing mechanisms that threaten agricultural production and food security. This study develops an analytical framework to examine the relationship between farmland multifunction and transfer pricing from a supply–demand perspective. An evaluation index system is constructed, cons

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