UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA UNIVERSITAS BINA DARMA - FAKULTAS EKONOMI DAN BISNIS - AKUNTANSI - PERPAJAKAN INTERNASIONAL - Fundamentals of Transfer Pricing. UNIVERSITAS BINA DARMA.
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Abstract
• “Price at which goods or services are transferred between related parties” • Due to the controlling relationship between related companies, the transfer price may be different to the price that would have been agreed between unrelated companies • A price between unrelated parties is known as the “arm’s length price”
Item Type: | Other |
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Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
Depositing User: | Mr Edi Surya Negara |
Date Deposited: | 14 Feb 2022 15:26 |
Last Modified: | 14 Feb 2022 15:26 |
URI: | http://eprints.binadarma.ac.id/id/eprint/7806 |
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