Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance
Research background: The way of pricing intra-group transactions (controlled transactions in the terms of transfer pricing) should be in line with the arm´s length principle, whether we consider nationally or transnationally related business entities. If this is not the case, these operations are a...
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
EDP Sciences
2021-01-01
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| Col·lecció: | SHS Web of Conferences |
| Matèries: | |
| Accés en línia: | https://www.shs-conferences.org/articles/shsconf/pdf/2021/03/shsconf_glob20_02031.pdf |
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