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...
Na minha lista:
| Autor principal: | |
|---|---|
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
EDP Sciences
2021-01-01
|
| coleção: | SHS Web of Conferences |
| Assuntos: | |
| Acesso em linha: | https://www.shs-conferences.org/articles/shsconf/pdf/2021/03/shsconf_glob20_02031.pdf |
| Tags: |
Sem tags, seja o primeiro a adicionar uma tag!
|