Business Performance Measurement - Transfer Pricing Methods Analysis and Model

• Autorzy: Rastislav Rajnoha , Dana Slivková
• Języki publikacji: EN

Abstrakty

EN

Tax policy and tax planning is one factor that influences Multinational Corporations' strategic and operative decisions. In order to secure business and financial relations between associated enterprises, it was necessary to determine measures for pricing transactions between associated enterprises in compliance with the arm's length principle. Such a measure is transfer pricing. This study's target is focused on selection of the appropriate transfer pricing methods for particular transactions and determining their strengths and weaknesses. The object of the research were transfer pricing methods and the subject of the research were multinational corporations or their parts. According to the theoretical analysis of the primary sources for the research, we have identified and obtained the strengths and weaknesses of individual methods and suggested their use for selected dependent transactions. The final outcome of that primary research is the model for the use of transfer pricing methods.(original abstract)

Słowa kluczowe

EN

Transfer pricing; International corporation

PL

Ceny transferowe; Korporacje międzynarodowe

• Czasopismo: Intercathedra
• Rocznik: 2012
• Numer: nr 28(1)
• Strony: 71--75

Twórcy

autor

Rastislav Rajnoha

• Technical University in Zvolen,

autor

Dana Slivková

• Matej Bel University,Banská Bystrica, Słowacja

Bibliografia

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