TAX, DEBT COVENANT AND EXCHANGE RATE (ANALISIS ATAS FENOMENA TRANSFER PRICING)
نویسندگان
چکیده
منابع مشابه
Tax Reforms and Evidence of Transfer Pricing
The manipulation of transfer prices changes the relative tax burdens multinational firms face in their different countries of operation and may even reduce a firm’s worldwide tax payments. At the same time, transfer price manipulation will often trigger changes in the tariffs that are levied on intra-company imports. For this reason, when tax rates change, as they did for many countries during ...
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Article history: Received 28 March 2013 Received in revised form 4 March 2014 Accepted 4 March 2014 Available online 15 March 2014 JEL classification: F41
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ژورنال
عنوان ژورنال: BALANCE : JURNAL AKUNTANSI DAN BISNIS
سال: 2020
ISSN: 2613-8956,2548-7523
DOI: 10.32502/jab.v5i1.2456