|
|
|
|
|
Ade Maya Saraswati
Pág. 151 - 161
Abstract: This research aims to analyse the effect of tax and tunnelling incentive to transfer pricing with good corporate governance as a moderating variable. This research focuses on all mining companies listed on the Indonesian Stock Exchange in the p...
ver más
|
|
|
|
|
|
|
|
|
|
|
Wei Jiang and Rainer Marggraf
Freshwater is fundamental for all aspects of human well-being and sustainable development. The supply of freshwater resource largely depends on the natural water cycle, leading to extremely unequal distribution over the world. This uneven distribution an...
ver más
|
|
|
|
|
|
|
|
|
|
|
Anatol Melega,Marioara Molociniuc Hritcan,Anamaria Geanina Macovei
Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer pri...
ver más
|
|
|
|
|
|
|
|
|
|
|
Marheni Marheni,(IAIN Syaikh Abdurrahman Siddik Bangka BelitungIndonesia)Yunita Maharani,(STIE IBEK PangkalpinangIndonesia)Liya Ermawati,(UIN Raden Intan LampungIndonesia)
Pág. 198 - 211
The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research populatio...
ver más
|
|
|
|
|
|
|
|
|
|
|
|
Renée Antonieta Villagra Cayamana
Pág. 57 - 76
En el presente trabajo, se analiza la incidencia en Perú de las recomendaciones brindadas por la Organización para la Cooperación y el Desarrollo Económicos (OCDE) en su Guía sobre las implicancias de la pandemia del COVID-19 en los precios de transferen...
ver más
|
|
|
|
|
|
|
|
|
|
|
Dimas Eko Wahyudi,Sutrisno T,Mohammad Khoiru Rusydi
Pág. in press
This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.c...
ver más
|
|
|
|
|
|
|
|
|
|
|
Dimas Eko Wahyudi,Sutrisno T,Mohammad Khoiru Rusydi
Pág. 23 - 33
This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.c...
ver más
|
|
|
|
|
|
|
|
|
|
|
Supriyati Supriyati, Dewi Murdiawti, Kadek Pranetha Prananjaya
Pág. 289 - 302
|
|
|
|
|
|
|
|
|
|
|
Gerald Norbert Souza da Silva and Márcia Maria Guedes Alcoforado de Moraes
The development of adequate modeling at the basin level to establish public policies has an important role in managing water resources. Hydro-economic models can measure the economic effects of structural and non-structural measures, land and water manag...
ver más
|
|
|
|
|
|