文章基本信息

标题：BUSINESS PERFORMANCE MEASUREMENT – TRANSFER PRICING METHODS ANALYSIS AND MODEL
本地全文：下载
作者：Rastislav Rajnoha ; Rastislav Rajnoha ; Dana Slivková 等
期刊名称：Intercathedra
印刷版ISSN：1640-3622
出版年度：2012
卷号：28
期号：1
页码：71-75
语种：English
出版社：Poznań University of Life Sciences
摘要：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.
关键词：transfer pricing methods; dependant transaction; independent transaction; multinational corporations