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Transfer taxes

Xem 1-20 trên 73 kết quả Transfer taxes
  • This study aims to analyze legal certainty related to supply chain management on corporations that transfer pricing in transactions with related parties abroad and analyze corporate accountability for the practice of transfer pricing in the field of supply chain management in Indonesia. Transfer pricing carried out by multinational companies is an international world problem related to management strategy by diverting taxes to countries that have lower tax rates or countries that have a 0% tax rate. The research method used in this study by using a normative legal approach.

    pdf9p longtimenosee04 06-03-2024 1 1   Download

  • Ebook "Governance and risk management in taxation" provides insights into identifying and dealing with possible corporate tax risks. It also elaborates on how enterprises can avoid possible issuance of notices of violation, fines and default interest, and ensure reduced tax responsibility of enterprises and their administrators when dealing with tax issues, thereby bringing about increased efficiency and productivity.

    pdf183p mocthanhdao0210 19-11-2023 4 3   Download

  • The purpose of the transfer pricing is to minimize the obligation to pay taxes within the enterprises, businesses to maximize profits based on preferential policies or tax differences between regions and countries. The progression of international integration promotes the rapid development of nations, but also presents new challenges, especially the fight against budget deficits. Transfer pricing is not only a form of large budget deficits but also distorts the business environment, creating inequitable competition among economic actors and containing many other risks.

    pdf12p nhanchienthien 25-07-2023 4 4   Download

  • The paper "The challenges faced by developing countries regarding transfer pricingregulation - A case study of Vietnam" offers a broad and complete interdisciplinary vision, not only from policy makers, tax authorities but enterprises and consultant firms such as Big 4 towards the change in current transfer pricing regulation. Besides giving comments on new law in Vietnam, we foresee the change in transfer pricing regime of developing countries in future.

    pdf8p nhanchienthien 25-07-2023 4 4   Download

  • Lecture Macroeconomics in context: A European perspective - Chapter 10: Fiscal Policy. In this chapter you will be able to: Understand the impact of changes in government spending, taxes, and transfers on aggregate demand and output; carry out calculations using “multipliers.”; describe the major types of government outlays, and major government revenue sources; discuss the issue of lags in fiscal policy, and the relative advantages and disadvantages of automatic and discretionary policies.

    ppt47p runordie1 10-05-2022 9 1   Download

  • The article was extracted from research results of Government Project KX01.02 /16-20. Transfer pricing in the direction of transferring profits will cause the country to lose a significant source of revenue from the corporate income tax, nullifying some of its legal right to tax on its business. Transfer pricing is a matter of global concern to all nations in the world.

    pdf12p vihassoplattner 07-01-2022 13 0   Download

  • Article on researching the argument base of transfer pricing phenomenon relevant to the fixed assets, use of qualitative method of researching to interview the customs officers, professional tax officers relevant to transfer pricing in some provinces to have a clearer way of looking at the fact of fixed asset transfer pricing. Through interviews, the authors found that the issue of transfer pricing was most significant for intangible fixed assets in various forms, so the authors propose the methods of restricting the transfer pricing phenomenon.

    pdf8p huyetthienthan 23-11-2021 11 1   Download

  • In this article, the author will analyze and assess the state of affairs of the Government’s preferential tax policies and the tax avoidance in the form of transfer pricing in Vietnam by foreign investors. Following after are recommendations to complete the tax incentive policies and prevent tax avoidance in the form of transfer pricing of foreign investors.

    pdf10p tamynhan6 14-09-2020 7 0   Download

  • Researching and proposing a number of solutions with scientific arguments and being suitable with Vietnamese reality, in order to enhance anti-transfer pricing in the management of corporate income tax in Vietnam in the coming time.

    doc32p trinhthamhodang7 27-08-2020 45 2   Download

  • Vietnam transport and logistics activities are on the rise along with the increase in import and export activities. According to a recent announcement by the World Bank (WB), Vietnam is ranked at position 39 with a significant improvement in its LPI (Logistics performance index). 3.27, ranking 3 in ASEAN (after Singapore position 7 and Thailand position 32) ranking of 2018 logistics activities, is considered to have better logistics service performance than comparable income markets.

    pdf5p longphdtailieu 13-07-2020 20 1   Download

  • The purpose of this paper is to evaluate the differentials effects of the tax rate on transfer pricing activities in foreign direct investment enterprises in Vietnam. The study then suggests further research on the determinants over transfer pricing activities of these enterprises to have better solutions in dealing with transfer mispricing in Vietnam.

    pdf10p kelseynguyen 26-05-2020 29 0   Download

  • This study aimed to discuss the influence of transaction transfer pricing on corporate organizations tax in Nigeria. A descriptive research model was adopted. Secondary data were obtained from KPMG International (Tax) Bulletin report on fifty (50) major corporate organizations in Nigeria for 2014 to 2018 concerning transaction transfer pricing policies in terms of its influence on the organizations' business growths, tax rate, profit rate and tax liability.

    pdf9p tociitocii 24-04-2020 20 1   Download

  • In recent years, considerable intellectual interest has arisen over the extent of illicit financial flows which may have development, governance or other consequences for both developed and developing countries. Illicit financial flows involve the cross-border transfer of the proceeds of corruption, trade in contraband goods, criminal activities, and tax evasion. The main objective of this article is to explore the current situation of illicit financial flows from the developing countries with special reference to south Asia and Nepal.

    pdf14p nguathienthan1 27-11-2019 17 0   Download

  • The Constitution of Nepal as Federal Democratic Republic was promulgated on September 20, 2015 by the second CA. The primary objective of this study is to review the modality presented in the new constitution on the natural resources, economic rights and revenue allocation. The study finds that the fiscal decentralization initiatives have not been successful in minimizing the political, social, economic, regional and ethnic inequalities inherent for nearly 240 years of a unitary system of governance in Nepal.

    pdf16p nguathienthan1 27-11-2019 28 0   Download

  • (BQ) Continued part 1, part 2 of Management your farm (Eighth edition) has contents: Farm business organization and transfer, managing risk and uncertainty, enterprise analysis, managing income taxes, investment analysis, capital and credit, machinery management,... and other contents. Invite you to refer.

    pdf222p thuongdanguyetan04 25-07-2019 8 2   Download

  • In this chapter, the learning objectives are: Describe the primary types of state and local taxes, determine whether a business has sales and use tax nexus and calculate its sales tax withholding responsibilities, identify whether a business has income tax nexus and determine its state income tax liabilities.

    ppt38p shiwo_ding8 29-06-2019 23 1   Download

  • The purpose of this chapter is: Describe the requirements and process to elect S corporation status; explain the events that terminate the S corporation election; describe operating issues relating to S corporation accounting periods and methods, and explain income and loss allocations and separately stated items;...

    ppt28p shiwo_ding8 29-06-2019 18 0   Download

  • In this chapter, the learning objectives are: Determine the tax consequences to the buyer and seller of the disposition of a partnership interest, including the amount and character of gain or loss recognized; list the reasons for distributions, and compare operating and liquidating distributions; determine the tax consequences of proportionate operating distributions;…

    ppt15p shiwo_ding8 29-06-2019 12 0   Download

  • The main goals of this chapter are to: Determine whether a flow-through entity is taxed as a partnership or S corporation, and distinguish the entity approach from the aggregate approach for taxing partnerships; resolve tax issues applicable to partnership formations and other acquisitions of partnership interests, including gain recognition to partners and tax basis for partners and partnerships; determine the appropriate accounting periods and methods for partnerships;...

    ppt24p shiwo_ding8 29-06-2019 27 1   Download

  • After reading this chapter, you should have a good understanding of the following learning objectives: Discuss the legal and nontax characteristics of different types of legal entities, describe the different types of entities for tax purposes, identify fundamental differences in tax characteristics across entity types.

    ppt18p shiwo_ding8 29-06-2019 26 0   Download

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