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Abdul Noor Basha Gudimetla Venkata Satyasekhar 《现代会计与审计》2010,6(6):51-58
A goal of transfer pricing may be to maximize after tax revenue by setting transfer prices that reduce the total tax paid. "Transfer pricing" is the pricing of products or services provided by one division to other division of the same corporate entity. Most of the corporate entities are using the method of "Window dressing", which is a technique used in preparation of financial statements of corporate entities. A transnational corporation is any enterprise that undertakes Foreign Direct Investment (FDI), owns or controls income gathering assets in more than one country, produces goods or services outsides its country of origin, or engages in international production. Profitability of the transnational corporate entities is being manipulated by the technique of transfer pricing. Abuse of transfer prices is a key tool used by the corporate entities to think that they have virtually no profit; hence, they shouldn't pay any taxes. India needs to realize the fundamental need for co-operation among tax administrations in order to remove the obstacles that international double taxation presents to the free movement of goods, services and capital between various countries. In this context, one needs to consider that transactions among associated enterprises may take place under different conditions from those taking place among independent enterprises, while enforcing the act of transfer price mechanism. This paper focuses on transfer pricing and its implications in transnational transactions. 相似文献
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日本京瓷集团在生产管理中采用了一种称为"变形虫"的管理方法获得了巨大的成功,使企业产生了飞速的发展.这种先进的管理方法引进到我国施工企业的管理系统中,可以弥补现在普遍采取的经济承包责任制存在的缺陷. 相似文献
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一、鱼苗培育 刚孵出的鱼苗吸附在池塘壁或鱼巢上,不吃不动,依靠吸收腹部的卵黄为营养。经过3天一4天,鱼苗开始自由游动并摄食,这时应投喂较小的轮虫、草履虫、变形虫和草细胞藻类等活饵料。若缺乏活饵,可喂煮熟的鸡蛋黄。7天-10天后仔鱼长到1cm以上时,取出鱼巢,改喂小鱼虫、大轮虫等,鱼苗池内应不断保证有鲜活的饵料、 相似文献
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全球化的浪潮席卷世界,在西方法律强势文化已构成对非西方国家法律文化威胁的情况下,如何立足于本土资源,珍视自己的法律文化传统,保持文化独立而又与西方法律文化各取所长,已成为非西方国家共同面对的问题。"变形虫式的思维方式"为我们提供了一种解决问题的思路。 相似文献
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在一个有限的世界里,灵活的解构和建构是企业发展的关键,哪怕是像京瓷这样独特的企业绝无仅有地创建两家全球500强企业,又绝无仅有地剃发为僧、遁入空门,这就是日本京瓷公司和日本第二大电信公司KDDI创始人、与松下幸之助等并称日本"经营四圣"的稻盛和夫。稻盛和夫是极富个性的人,而他一手打造的京瓷也明显有别于其他日本企业。独特的个性造就了成功,继续成功却往往需要妥协,而妥协又意味着棱角的 相似文献
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<正> 在一个有限的世界里,灵活的解构和建构是企业发展的关键,哪怕是像京瓷这样独特的企业绝无仅有地创建两家全球500强企业,又绝无仅有地剃发为僧、遁入空门,这就是日本京瓷公司和日 相似文献
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