Organizations are currently facing increasingly dynamic environments that require fast action in high-velocity settings. Recent research on dynamic capabilities purports that organizations need to build these capabilities to successfully confront increasing uncertainty. Among these capabilities,...

Intercompany transactions, financing, and licensing generally offer the opportunity to shift income from one jurisdiction to the other, which may be a valuable instrument for multinationals to reduce the overall tax burden. At the same time, profit shifting imposes risk to governments as it may...

71 leaves. Advisor: David S. Habr

Disertacijoje „Sandorių tarp asocijuotų asmenų kainodaros modelis mokesčių mokėtojams ir mokesčių administratoriui“ nagrinėjama sandorių tarp asocijuotų asmenų kainodaros raida, reglamentavimas bei metodai. Disertacijoje atlikta užsienio šalių mokslininkų sandorių tarp...

The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by...

Transfer pricing is a significant taxation problem facing both tax authorities andmultinational enterprises. Tax authorities around the world regulate transfer pricingthrough tax legislation, which requires that cross-border transactions withinmultinational enterprises be at arm’s-length. A...