Transfer pricing regulations in selected European countries (CROSBI ID 581905)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Golemac, Zrinka ; Lončar, Iris
engleski
Transfer pricing regulations in selected European countries
Transfer pricing is tuning into a focal point of tax authorities of every country, as a result of expansion of multinational corporations and modern business conditions. The objective of this article is to contribute further insights into similarities and differences between transfer pricing practices. Therefore, we shall attempt to examine transfer pricing policies in selected European countries and determine future trends of this complex issue. We limit our research just on European countries that are also OECD members.
transfer pricing ; methods and rules ; European practices ; comparison
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Podaci o prilogu
0833-0834.
2010.
objavljeno
Podaci o matičnoj publikaciji
Annals of DAAAM for 2010 & Proceedings of the 21st International DAAAM Symposium
Katalinić, Branko
Beč: DAAAM International Vienna
978-3-901509-73-5
1726-9679
Podaci o skupu
International DAAAM Symposium "Intelligent Manufacturing & Automation" (21 ; 2010)
predavanje
20.10.2010-23.10.2010
Zadar, Hrvatska