19:24 Mar 7, 2018 |
English to Polish translations [PRO] Bus/Financial - Economics | |||||||
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Summary of answers provided | ||||
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4 | zakres usług menedżerskich |
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3 | poziom usług kierowniczych |
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Discussion entries: 1 | |
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poziom usług kierowniczych Explanation: IMHO -------------------------------------------------- Note added at 6 hrs (2018-03-08 02:20:34 GMT) -------------------------------------------------- WHAT IS TRANSFER PRICING? A transfer price is the price charged between related parties (e.g., a parent company and its controlled foreign corporation) in an intercompany transaction. Although intercompany transactions are eliminated when consolidating the financial results of controlled foreign corporations and their domestic parents, for tax purposes such entities are not consolidated (Sec. 1504(b)(3)), and the transactions are therefore not eliminated. Transfer prices directly affect the allocation of groupwide taxable income across national tax jurisdictions. Hence, a company’s transfer-pricing policies can directly affect its after-tax income to the extent that tax rates differ across national jurisdictions. https://www.journalofaccountancy.com/issues/2013/oct/2013772... -------------------------------------------------- Note added at 7 hrs (2018-03-08 02:27:49 GMT) -------------------------------------------------- Any transfers of economic value among related parties must meet the requirements of Sec. 482. Not only does it apply to the transfer of tangible goods (e.g., a foreign manufacturing unit sells its output to a U.S. distributor, both owned by a U.K. parent company), but also to intercompany services performed. Provision of intragroup services (e.g., call center support, development of marketing plans, and legal and accounting services), intragroup financing, and the use of intellectual property legally owned by a particular group member are all examples of transactions subject to scrutiny under Sec. 482. Determining a company’s transfer prices requires identifying where value is created in an organization and transferred across group members. |
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zakres usług menedżerskich Explanation: Dictionary of Business Terms (II wyd.) |
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