Transfer Pricing And The Multinational Corporation

This paper discusses the three major methods of determining the transfer price for goods traded within a multinational firm the comparable uncontrolled price method, the resale price method, and the cost plus method. In addition to tax considerations, five other factors affecting transfer pricing are discussed foreign government considerations, funds positioning effects, fluctuating foreign currency, foreign import duties, and performance evaluation. Finally, a detailed example of applying the resale price method is provided. Since this is the most difficult method to apply, this example is of particular use to small firms with limited experience in transfer pricing.

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A study of factors affecting the export participation and performance of agricultural commodities exporters of Tamil Nadu in India

International Journal of Agricultural Invention ◽

10.46492/ijai/2018.3.2.20 ◽

2019 ◽

Vol 3 (02) ◽

pp. 218-222

Author(s):

S. Kanaka ◽

M. Chinnadurai

Keyword(s):

Tamil Nadu ◽

Market Price ◽

State Level ◽

Foreign Market ◽

World Market ◽

Domestic Market ◽

Agricultural Commodities ◽

Factors Affecting ◽

And Performance ◽

The Cost

Exporters choose to export, for the foreign market through exporters participating in the foreign markets directly and also positively react to price signals in the domestic markets explicitly. When there is an increasing demand for commodities in the world market, exporter would receive higher prices. The specific objective of the study is; to identify factors affecting the export participation and performance of agricultural commodities exporters of Tamil Nadu. The results clearly indicated that among the independent variables, foreign market price and distribution of commodities by the ith firm have significantly and positively influenced the State level of export participation of the exporters. On the contrary, domestic market price, the quantity produced for the domestic market, quantity produced for the foreign market and the cost of export commodities have influenced the export participation negatively. The firms would produce positive quantities for the domestic market, but, in practice, some firms would produce for zero exports. Significant and negative nonlinear results were also found for Domestic market price, Quantity produced for the domestic market, Quantity produced for the foreign market and the cost of export commodities in this study.

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Transfer Pricing: Purpose of Determination and Factors Affecting Transfer Pricing Determination

Journal Dimensie Management and Public Sector ◽

10.48173/jdmps.v1i2.48 ◽

2020 ◽

Vol 1 (2) ◽

pp. 27-34

Author(s):

Barnes Khris ◽

Messina Whiteside

Keyword(s):

Environmental Risk ◽

Transfer Pricing ◽

Performance Appraisals ◽

Traditional Methods ◽

Risk Calculation ◽

Factors Affecting ◽

Pricing Factors ◽

Resale Price ◽

Net Margin

The study discusses several things, including the factors that influence the determination of transfer pricing and the methods used in determining transfer pricing. Factors that influence transfer pricing include tax considerations, dance calculations, competitive factors, environmental risk, calculation of performance appraisals and accounting contributions. The method used in determining transfer pricing. Methods in determining transfer pricing include traditional methods, traditional methods consist of several ways including the comparable uncontrolled price method, cost-plus method, and resale price method. Transactional profit method: split profit and transactional net margin method.

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Hygienic assessment of learning environment conditions (by the example of higher educational institutions of the city of Ufa)

Hygiene and Sanitation ◽

10.33029/0016-9900-2020-99-4-405-411 ◽

2020 ◽

Vol 99 (4) ◽

pp. 405-411

Author(s):

Elena Ju. Gorbatkova

Keyword(s):

Ionizing Radiation ◽

Educational Institutions ◽

Higher Educational Institutions ◽

Factors Affecting ◽

Republic Of Bashkortostan ◽

Average Relative Humidity ◽

Higher Educational ◽

The Republic ◽

And Performance ◽

The City

Introduction. The important factors affecting health and performance of young people are the conditions of education, in particular, a comfortable microclimate in the classrooms of higher educational institutions. Materials and methods. In view of the urgency of this problem, an analysis was made of the microclimate parameters of educational organizations of different profiles (Ufa city, the Republic of Bashkortostan). 294 classrooms were studied in 22 buildings of 4 leading universities in Ufa. A total of 3,822 measurements were taken to determine the parameters of the microclimate. The analysis of ionizing radiation in the aerial environment of classrooms. There was performed determination of radon and its affiliated products content. In order to assess the conditions and lifestyle of students of 4 higher educational institutions of the city of Ufa, we conducted an anonymous survey of 1,820 students of I and IV years of education. Results. The average temperature in the classrooms of all universities studied was 23.9±0.09 C. The average relative humidity in all classrooms was 34.2 ± 0.42%. Analysis of ionizing radiation (radon and its daughter products decay) in the aerial environment of the classrooms and sports halls located in the basement determined that the average annual equivalent equilibrium volumetric activity of the radon daughter products (EROA ± Δ222Rn) ranged from 28 ± 14 to 69 ± 34.5 meter, which meets the requirements established by SanPiN. Conclusion. The hygienic assessment of the microclimate parameters of educational institutions of various profile revealed a number of deviations from the regulated norms. The results indicate the need to control the parameters of the microclimate, both from the administration of universities, and from the professors. According to the results of the study, recommendations were prepared for the management of higher educational institutions in Ufa.

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TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

Business And Management Studies An International Journal ◽

10.15295/bmij.v1i2.63 ◽

2014 ◽

Vol 1 (2) ◽

pp. 187

Author(s):

Serdar KUZU

Keyword(s):

Business Performance ◽

Transfer Pricing ◽

Tax Law ◽

Economic Activities ◽

Tax System ◽

Goods And Services ◽

Tax Legislation ◽

International Transactions ◽

The Cost ◽

The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

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An Empirical Study on Factors Affecting Global Single Window Usage and Performance in Korean Export-Import related Companies

International Commerce and Information Review ◽

10.15798/kaici.15.3.201309.85 ◽

2013 ◽

Vol 15 (3) ◽

pp. 85-108

Author(s):

kimchangbong ◽

이돈현

Keyword(s):

Empirical Study ◽

Factors Affecting ◽

And Performance

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Return on Invesment (ROI) of Software Product: A Systematic Literature Review

Jurnal ULTIMA InfoSys ◽

10.31937/si.v6i1.279 ◽

2015 ◽

Vol 6 (1) ◽

pp. 50-57

Author(s):

Rizqa Raaiqa Bintana ◽

Putri Aisyiyah Rakhma Devi ◽

Umi Laili Yuhana

Keyword(s):

Return On Investment ◽

Assessment Criteria ◽

Software Product ◽

And Performance ◽

Rational Consideration ◽

Actual Return ◽

The Cost ◽

Investment Models ◽

The Impact

The quality of the software can be measured by its return on investment. Factors which may affect the return on investment (ROI) is the tangible factors (such as the cost) dan intangible factors (such as the impact of software to the users or stakeholder). The factor of the software itself are assessed through reviewing, testing, process audit, and performance of software. This paper discusses the consideration of return on investment (ROI) assessment criteria derived from the software and its users. These criteria indicate that the approach may support a rational consideration of all relevant criteria when evaluating software, and shows examples of actual return on investment models. Conducted an analysis of the assessment criteria that affect the return on investment if these criteria have a disproportionate effort that resulted in a return on investment of a software decreased. Index Terms - Assessment criteria, Quality assurance, Return on Investment, Software product

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