On the Properties of Transfer Pricing Rules
[O vlastnostech metod stanovení transferových cen]
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DOI: 10.18267/j.cfuc.279
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- Veronika Solilová & Danuše Nerudová, 2015. "Sixth Method as a Simplified Measurement for SMEs?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(3), pages 45-61.
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More about this item
Keywords
Transfer price; Taxation; Multinational enterprises; Transferová cena; Zdanění; Nadnárodní koncerny;All these keywords.
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
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