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Relevant bibliographies by topics / Transfer pricing

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Academic literature on the topic 'Transfer pricing'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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Journal articles on the topic "Transfer pricing"

1

Saputra, Gani. "Pengaruh Pajak, Ukuran Perusahaan, Profitabilitas Terhadap Transfer Pricing Dengan Leverage Sebagai Variabel Moderasi (Stusi Empiris Perusahaan Manufaktur Sektor Makanan dan Minuman Tahun 2017-2021)." Jurnal Literasi Akuntansi 3, no. 1 (2023): 10–21. http://dx.doi.org/10.55587/jla.v3i1.88.

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Purpose: This study aims to show the effect of tax, company size and profitability on transfer pricing with leverage as a moderating variable. The nature of this research is quantitative. Methot: The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021 and there are 40 companies. The research sample used purposive sampling and obtained 15 companies. This research uses secondary data in the form of financial reports and company annual financial reports which are downloaded from www.idx.co.id and the website of each

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Nerudová, D., and V. Solilová. "Transfer pricing in agricultural enterprises." Agricultural Economics (Zemědělská ekonomika) 57, No. 7 (2011): 311–21. http://dx.doi.org/10.17221/84/2010-agricecon.

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International tax issues already have not been problems of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms including agricultural entities are now engaged in the cross-border transactions and have to face the international tax issues. One of the important areas of international taxes is transfer pricing. The transactions between these persons should be assessed at their arm's length price according to the arm's length principle (internationally accepted standard) as the price which would have been agreed

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Melnychenko, Ruslan, Kateryna Pugachevska, and Kyrylo Kasianok. "Tax control of transfer pricing." Investment Management and Financial Innovations 14, no. 4 (2017): 40–49. http://dx.doi.org/10.21511/imfi.14(4).2017.05.

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The subject of the scientific work is analysis of the essence of the “transfer pricing” concept. It has been proven that transfer pricing is an economic and legal tool used by business entities for their tax burden optimization. It has been concluded that the concept “transfer price” means the price generated by multinational corporations in the process of commercial activity between the affiliated companies located in different countries and, correspondingly, different tax jurisdictions. In essence, transfer pricing means intra-company pricing of goods transferred between the enterprise subdi

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Bokšová, Jiřina. "Transfer Pricing." Český finanční a účetní časopis 2007, no. 2 (2007): 28–33. http://dx.doi.org/10.18267/j.cfuc.219.

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Majmudar, Jalpa. "Transfer Pricing." Ushus - Journal of Business Management 3, no. 1 (2006): 66–75. http://dx.doi.org/10.12725/ujbm.4.8.

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Finance Act, 2001 has defined a hitherto ill-defined section/piece(?) of IT Act, 1961, ie., Transfer Pricing. This has enabled the tax laws dealing with International Transactions to effectively deal with the same.

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Caraccioli, Ivo. "Transfer Pricing Audits: Suitability of Transfer Pricing Documentation." Intertax 45, Issue 6/7 (2017): 501–6. http://dx.doi.org/10.54648/taxi2017042.

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Article 26 of Legislative Decree No. 78/2010 introduced in Italy a rewarding regime related to the non-application of penalties involving intercompany transfer pricing adjustments in connection with taxpayer’s submission to the Tax Authorities of ‘suitable’ documentation to support taxpayer’s transfer pricing policies. Assessment on the ‘suitability’ of such documentation by Tax Inspectors has given rise to a variety of critical issues in the last few years.

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Chan, K. Hung, Agnes W. Y. Lo, and Phyllis Lai Lan Mo. "Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing." Journal of the American Taxation Association 28, no. 2 (2006): 1–22. http://dx.doi.org/10.2308/jata.2006.28.2.1.

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This paper examines the impact of managerial autonomy on tax compliance in an international transfer pricing context. Specifically, we study whether foreign subsidiaries' autonomy in making pricing and sourcing decisions on intrafirm transfers affect their profit shifting through international transfer pricing. We measure transfer pricing noncompliance in terms of tax audit adjustments made by tax authorities. Based on a sample of 163 transfer pricing audits on foreign investment enterprises (FIEs) in China, we find that tax audit adjustments for FIEs that have autonomy in setting transfer pri

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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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Holtzman, Yair, and Paul Nagel. "An introduction to transfer pricing." Journal of Management Development 33, no. 1 (2014): 57–61. http://dx.doi.org/10.1108/jmd-11-2013-0139.

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Purpose – The purpose of this paper is to introduce transfer pricing to a broader community of business leaders who might not be familiar with the importance of this concept. Transfer pricing is a term used to describe inter-company pricing arrangements relating to transactions between related business entities. These can include transfers of intellectual property, tangible goods, services, and loans or other financing transactions. Why is Transfer Pricing Important? The potential for US federal business tax reform and the rigorous pursuit of transfer pricing adjustments by foreign countries a

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Clarabella, Angelina, and Edi Pranoto. "JURIDICIAL ANALYSIS OF TRANSFER PRICING DOCUMENTS IN RESPECT OF TAX AVOIDANCE FOR MULTINATIONAL COMPANIES." UNTAG Law Review 5, no. 2 (2021): 49. http://dx.doi.org/10.56444/ulrev.v5i2.2657.

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<span class="fontstyle0">Essential principle within business world definitely would be maximizing profit and minimizing capital. Hence many companies would struggle<br />and develop their own ways to avoid taxes as much as they could. Tax avoidance which is taken illegally would disrupt government's revenue indeed. This paper discusses normative juridical approach to examine problems as 1. How does transfer pricing documents could help to diagnose tax avoidance practice within companies? 2. How to prevent the occurrence of transfer pricing's shortcomings? This would highlight the t

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Dissertations / Theses on the topic "Transfer pricing"

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Gesua', Sive Salvadori Davide <1993&gt. "Transfer pricing." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/10654.

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Möllerstedt, Lena. "Transfer Pricing : Svenska domstolars tillämpning av OECD Transfer Pricing Guidelines vid armlängdsprisberäkningar." Thesis, Jönköping University, JIBS, Commercial Law, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-359.

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Ren, Linghui, and 任凌晖. "Transfer pricing in China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B45157819.

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Tisa, Pornprapa. "The Transfer Pricing Act of Thailand : Critical Comparison with the OECD Transfer Pricing Guideline." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384504.

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Lindman, Carl-Johan. "Tax Penalties in Transfer Pricing." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-389627.

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The purpose of this thesis is to examine both the conditions for levying tax penalties in transfer pricing and the sustainability of the Swedish tax penalty framework in regard to transfer pricing in a post-BEPS world. This question is of relevance as BEPS has resulted in more extensive documentation requirements, affecting both the tax payer’s tax assessment procedure and the Swedish Tax Agency’s auditing practice. Tax penalties were introduced in order to incentivize the tax payer to disclose relevant information for the tax assessment. The scope of relevant information is relative to the co

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Catalani, Matteo <1993&gt. "Transfer Pricing in multinational groups." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15814.

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L'elaborato si pone l'obiettivo di approfondire il tema dei transfer pricing all'interno dei gruppi multinazionali. Partendo dall'ambito di applicazione dei prezzi di trasferimento, fino ad arrivare ai metodi di determinazione dei prezzi stessi.

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Wu, Ronald. "Transfer Pricing: Current Problems and Solutions." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/87.

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The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate a

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Abu-Serdaneh, Jamal Abdel-Rahman. "Transfer pricing in UK manufacturing companies." Thesis, University of Huddersfield, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405183.

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Quan, Lianfeng. "Funds transfer pricing and performance evaluation." Thesis, Bangor University, 2009. https://research.bangor.ac.uk/portal/en/theses/funds-transfer-pricing-and-performance-evaluation(dffbe8e5-21f4-4179-b123-b86f4b2fa3b6).html.

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Funds transfer pricing (FTP) is a management accounting technique used to identify the source of profits contributions for business units and products, and is a strategic tool to integrate risk management with decision-making. As very few studies have investigated the FTP model for commercial banks, this thesis attempts to identify the factors driving the bank FTP model and to develop the model. To develop the bank FTP model, the bank FTP process, which consists of the WHY, the WHAT, the WHO, the WHERE, the WHEN and the HOW factors, is designed. The WHY factor determines that the FTP model sho

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Kanee, Emmanuel Lah. "Strategies to Manage Transfer Pricing Risks." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7812.

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Transfer pricing compliance related issues continue to pose challenges to leaders of multinational entities (MNEs) and tax regulators. MNE leaders strive to mitigate the risks of non-compliance violations and double taxation, while tax regulators seek to minimize profit shifting and revenue losses. This multiple case study explored strategies for managing transfer pricing risks against the backdrop of various risks MNE leaders face for non-compliance violations. The cost contribution agreement theory served as the conceptual framework for this study. Data were collected from organizational doc

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Books on the topic "Transfer pricing"

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United Nations Conference on Trade and Development., ed. Transfer pricing. United Nations, 1999.

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Stitt, Iain P. A. Transfer pricing. Arthur Andersen & Co., 1988.

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Kamphuis, H. J. Transfer pricing. Kluwer, 2011.

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Culbertson, Robert E. Transfer pricing: OECD transfer pricing rules and guidelines. Tax Management Inc., 2005.

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Feinschreiber, Robert, and Margaret Kent, eds. Transfer Pricing Handbook. John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119203650.

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Lowell, Cym H. Transfer pricing strategies. WG & L, Thomson Reuters, 2010.

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Robert, Feinschreiber, ed. Transfer pricing handbook. 3rd ed. J. Wiley & Sons, 2001.

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Lowell, Cym H. Transfer pricing strategies. WG & L, Thomson Reuters, 2010.

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Lowell, Cym H. Transfer pricing strategies. WG & L, Thomson Reuters, 2010.

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Robert, Feinschreiber, ed. Transfer pricing handbook. 2nd ed. J. Wiley, 1998.

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Book chapters on the topic "Transfer pricing"

1

Salas-Fumas, Vicente, and Francisco Ruiz-Aliseda. "Transfer Pricing." In Operations Research/Computer Science Interfaces Series. Springer US, 2002. http://dx.doi.org/10.1007/978-1-4615-0893-9_3.

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Levy, Leon S. "Transfer Pricing." In Taming the Tiger. Springer New York, 1987. http://dx.doi.org/10.1007/978-1-4612-4718-0_9.

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Nuggehalli, Nigam. "Transfer Pricing." In International Taxation. Springer India, 2019. http://dx.doi.org/10.1007/978-81-322-3670-2_7.

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Lall, Sanjaya. "Transfer Pricing." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1057/978-1-349-95121-5_1810-1.

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Mintz, Jack M. "Transfer Pricing." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_1810-2.

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Mintz, Jack M. "Transfer Pricing." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_1810.

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Moosa, Imad A. "Transfer Pricing." In Foreign Direct Investment. Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9781403907493_8.

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Lasiński-Sulecki, Krzysztof. "Transfer pricing." In Fair taxes or budget revenues at any price? Böhlau Verlag, 2022. http://dx.doi.org/10.7767/9783205215295.135.

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Kang, Jia, and Liang Qiang. "Transfer Pricing." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_706.

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Wiederhold, Gio. "Transfer Pricing and Rights Transfers." In Management for Professionals. Springer New York, 2013. http://dx.doi.org/10.1007/978-1-4614-6611-6_4.

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Conference papers on the topic "Transfer pricing"

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Jiang, Bohao. "A Multidimensional Soccer Player Transfer Pricing Model Incorporating Psychological Anxiety Level Assessment." In 2025 International Conference on Digital Analysis and Processing, Intelligent Computation (DAPIC). IEEE, 2025. https://doi.org/10.1109/dapic66097.2025.00016.

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Kossecki, Paweł, and Magdalena Tecław. "Application of Business Intelligence Tools for the Purposes of Comparability Analysis in Transfer Pricing." In 2024 IEEE 17th International Scientific Conference on Informatics (Informatics). IEEE, 2024. https://doi.org/10.1109/informatics62280.2024.10900786.

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Shuvalova, Elena. "THE SYSTEM OF TRANSFER PRICING." In 2nd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgemsocial2015/b22/s6.066.

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MAXIM, Ramona, and Florentina MOISESCU. "Transfer Pricing An Innovative Approach." In 18th edition of the Conference “Risk in Contemporary Economy” RCE2017, June 9-10, 2017, Galati, Romania. LUMEN Publishing House, 2017. http://dx.doi.org/10.18662/lumproc.rce2017.1.36.

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Simamora, Beatrice Eka Putri P., and Ancella Anitawati Hermawan. "Transfer Pricing Analysis on Intra-Group Services and the Related Transfer Pricing Disputes from Indonesian Tax Perspectives." In 6th International Accounting Conference (IAC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.5.

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Fulop, Renata. "Understanding Transfer Pricing Dynamics: Evidence from Related Party Transactions in EU Public Companies." In 8th International Scientific Conference – EMAN 2024 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eman.s.p.2024.21.

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This research explores the determinants influencing transfer pricing practices within the EU business landscape, driven by rising related party transactions leading to significant fiscal scandals involving companies like McDonald’s France, BlackRock, and Maersk Oil and Gas in 2022. After an investigation into its transfer pricing arrangements, the US fast-food company agreed to pay €1.25 billion to the French tax authority. All these cases underscore the gravity of the issue. Data was manually collected from annual reports and databases like Thomsons Reuters and Bloomberg, focusing on comp

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Tjandrakirana, Rina, and Ermadiani. "Factors That Influence Companies to Transfer Pricing." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.063.

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Belykh, Vladimir, and Tatyana Stadnik. "Improving the Procedures for Concluding Transfer Pricing Agreements in Russia and Kazakhstan: a Comparative-Legal Analysis." In The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.01.

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The article provides a comparative analysis of the procedure for considering and concluding transfer pricing agreements in the countries of the Organization for Economic Cooperation and Development, the Russian Federation and the Republic of Kazakhstan. The issues of determining the parties to the transfer pricing agreement, introducing amendments and additions to them, the timing of the final decision on the application of entrepreneurs to conclude an agreement, as well as the list of documents required for its signing are to be investigated. The discussions of civil scientists regarding the

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Ruo-peng, Wang, Tang Xiao-wo, and Mu Yinping. "Strategic Transfer Pricing for Products/Services under Oligopoly." In 2006 International Conference on Service Systems and Service Management. IEEE, 2006. http://dx.doi.org/10.1109/icsssm.2006.320634.

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SAVA, Valentin, and Manuela Violeta TUREATCA. "Transfer Pricing between Optimization and International Tax Evasion." In 18th edition of the Conference “Risk in Contemporary Economy” RCE2017, June 9-10, 2017, Galati, Romania. LUMEN Publishing House, 2017. http://dx.doi.org/10.18662/lumproc.rce2017.1.51.

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Reports on the topic "Transfer pricing"

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Missbach, Leonard, Jan Christoph Steckel, and Adrien Vogt-Schilb. Cash transfers in the context of carbon pricing reforms in Latin America and the Caribbean. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004568.

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One reason carbon prices are difficult to implement is that they might imply high additional costs on poor and vulnerable households. In response, studies often highlight that recycling revenues through cash transfers can render carbon pricing reforms progressive. This neglects that existing cash transfer programs target households from low-income groups often imperfectly and that impacts of a carbon price are heterogeneous within income groups. In this study we analyze the role of existing cash transfer schemes to alleviate distributional effects of carbon pricing in 16 Latin American and Car

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Vet, Cassandra. Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.024.

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Kenya, Uganda and Rwanda introduced transfer pricing regulations into national law in 2006, 2011 and 2020 respectively, and invested in transfer pricing audits to reduce profit shifting by multinational enterprises (MNEs). These countries used the dominant OECD transfer pricing guidelines as a template for reform – the wisdom of this approach is contested. Critical authors stress that Western states largely dominate rule-setting procedures, and that costly transfer pricing enforcement drains the scarce resources of revenue authorities. How can we reconcile the critical perspective in global de

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Bernard, Andrew, J. Bradford Jensen, and Peter Schott. Transfer Pricing by U.S.-Based Multinational Firms. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w12493.

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Clausing, Kimberly. The Impact of Transfer Pricing on Intrafirm Trade. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6688.

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Hines, James. The Transfer Pricing Problem: Where the Profits Are. National Bureau of Economic Research, 1990. http://dx.doi.org/10.3386/w3538.

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Tilahun, Nathanael, and Abebe G. Yihdego. Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.033.

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This policy brief is extracted from a full-fledged research report financed by the International Centre for Tax and Development through the Ethiopian Tax Research Network and published in the British Tax Review, Issue 2, 2023. Much international technical assistance is directed towards increasing the capacity of tax authorities in low-income countries to understand and effectively implement the OECD Transfer Pricing Guidelines and thus retain their fair share of revenue from the transnational economic transactions of multinational enterprises. The outcome of such assistance in the case of Ethi

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Vet, Cassandra. Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.022.

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Eastern African countries have codified transfer pricing regulations in their efforts to ring fence corporate tax revenue against profit shifting by multinational companies. Kenya (in 2006), Uganda (2011) and Rwanda (2020) used the dominant OECD transfer pricing guidelines as a template for reform. The wisdom of this approach for developing countries is contested in academic and civil society literature. According to this view, Western states largely dominate rule-setting procedures, and the costly enforcement of transfer pricing drains the scarce resources of revenue authorities. How can we r

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Bradford, David. Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax. National Bureau of Economic Research, 2003. http://dx.doi.org/10.3386/w9843.

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Pomeranz, Dina, and Juan Carlos Suárez Serrato. Do Transfer Pricing Reforms Lead to a Boom in Tax Consultants? National Bureau of Economic Research, 2025. https://doi.org/10.3386/w33736.

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Niesten, Hannelore, Isaac Kobina Amoako, and Bala Dahiru Abdullahi. Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.061.

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This study compares the implementation of electronic transaction taxes (e-levies) in two West African countries: Ghana (Electronic Transfer Levy (E-Levy)), and Nigeria (Electronic Money Transfer Levy (EMTL)). We employ a multifaceted approach to evaluate differences and similarities in design approaches, focusing on fiscal legal frameworks, policy-making and administration, and observable outcomes, including pricing, market development (usage patterns), and tax revenue. Our findings highlight that the e-levies in Ghana and Nigeria differ due to varying political, economic, and legal dynamics a

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