Methodology of Accounting and Auditing of Calculation of Enterprises with Suppliers and Contractors

Modern Economics

Koblianska O.¹  Portnova O.²  Koblianska G.³ 

[1] Associate Professor of Accounting and Taxation of Institute of Technology and Business Banking Higher Education Institution Banking University, Candidate of Economic Sciences, Kyiv, Ukraine;Master of Accounting and Taxation Department of Institute of Technology and Business Banking Higher Education Institution Banking University, Kyiv, Ukraine;accountant, PhD in Economics, Kyiv, Ukraine;

关键词: transfer pricing;    arm's length principle;    controlled transactions;    taxation;    related parties;   

DOI  :  https://doi.org/10.31521/modecon.V19(2020)-09

来源: DOAJ

【 授权许可】

Unknown