Showing 61 - 70 of 42,064
The Full Federal Court decision in the Glencore Case raises very important questions in relation to core concepts underlying Australia’s previous and current transfer pricing rules. The case involves the pricing structure that an Australian mining company used for the copper concentrate it...
Persistent link: https://www.econbiz.de/10013241775
Persistent link: https://www.econbiz.de/10013206422
Persistent link: https://www.econbiz.de/10011894399
Persistent link: https://www.econbiz.de/10012193234
This research examines the relationship between audit quality and transfer pricing aggressiveness (TPAG), the impact of TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG. The research is important in reaffirming the auditor-client relationship, increasing...
Persistent link: https://www.econbiz.de/10014504692
Will the United States Tax Court apply Action 9's recommendations regarding risk allocation for transfer pricing purposes? In short, no.The U.S. Tax Court will not apply the OECD BEPS Action 9 Recommendation regarding risk allocation for three reasons. (1) Two Constitutional reasons: (a) the...
Persistent link: https://www.econbiz.de/10012950362
Persistent link: https://www.econbiz.de/10013442978
Persistent link: https://www.econbiz.de/10013518427
Designing and Implementing a Transfer Pricing System -- Identifying the Relevant Business Context -- Transfer Pricing Disclosures and Documentation -- Tax Return Disclosures -- Managing China Compliance -- Preparing Documentation -- Transfer Pricing Risk Management -- Transfer Pricing Audits and...
Persistent link: https://www.econbiz.de/10014015336