Use this url to cite publication: https://hdl.handle.net/20.500.14911/145273
Transferinė (vidinė) kainodara ir jos reguliavimas
Publication Type (CRIS)
Straipsnis nerecenzuojamoje Lietuvos konferencijos medžiagoje / Article in non-peer-reviewed Lithuanian conference proceedings (P2c)
Publication Type (eLABa)
Straipsnis nerecenzuotame konferencijos darbų leidinyje / Article in an un-reviewed conference proceedings (P2)
Author(s)
Title
Transferinė (vidinė) kainodara ir jos reguliavimas
Ilona Kutut
Title in other language
Trasfer pricing and it's regulation
Is part of
Verslas XXI amžiuje : 10-osios Lietuvos jaunųjų mokslininkų konferencijos, įvykusios Vilniuje, 2007 m. vasario 8 d., medžiaga
Published In
| Year | Start Page | End Page |
|---|---|---|
2007 | 50 | 56 |
Publisher
Vilnius : Technika, 2007
Extent
p. 50-56
Science / Art Area
Socialiniai mokslai / Social sciences (S)
Field of Science / Art
Vadyba / Management (S003)
Abstract (en)
Transfer pricing concerns the terms that connected parties use when they con duct business with each other. The issue is of most importance for multinational groups that conduct business across international boundaries. The transfer pricing policy of such groups will often have a significant effect on the amount of profit or loss that is recognised in each of the countries in which they do business. For this reason, the issue of transfer pricing is of great importance both for multinational groups and for tax authorities around the world. This article treats about the ransfer pricing defini tion, actions, transfer pricing methods and regulation policy.
Resource Type (COAR)
TextConference outputConference proceedingsConference paper
Language
Lietuvių / Lithuanian (lt)
Country
Lietuva / Lithuania (LT)
Owning collection
ISBN (of the container)
9789955281887
eLABa ID
3806863