Layanan journal yang disediakan oleh Perpustakaan Universitas Gunadarma
| Judul Artikel | : | TRANSFER PRICING |
|---|---|---|
| Judul Terbitan | : | JURNAL AKUNTANSI |
| ISSN | : | 1978-8029 |
| Bahasa | : | IND |
| Tempat Terbit | : | JAKARTA |
| Tahun | : | 0000 |
| Volume | : | Vol. 1 Issue 1 0000 |
| Penerbit | : | UNIVERSITAS KATOLIK ATMA JAYA |
| Frekuensi Penerbitan | : | |
| Penulis | : | Frans Manadjam |
| Abstraksi | : | Most international businesses involve many transfers of goods and services between the parent company and foreign subsidiaries and between foreign subsidiaries. This is particularly likely in firms pursuing global and transnational strategies because ? firms are likely to have dispersed their value creation activities to various “optimal" locations around the globe. Transfer prices can be used to move funds and to reduce taxes. Such transfer prices should be set so that allocation of income sit to low tax rate countries from high rate countries. Because of this strategy, local governments normally have the attitude that MNCs use of transfer prices is disadvantageous to the country and, thus, is often classified as tax evasion. |
| Kata Kunci | : | Related Parties; Arm's Length Price; and Tax Haven Country. |
| Lokasi | : | p.49 |
| Terakreditasi | : | belum |