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Globalization and transfer pricing in multinational corporations in Slovakia and OECD countries - Analytical study and decision-making model on the choice of optimal transfer-pricing method

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dc.title Globalization and transfer pricing in multinational corporations in Slovakia and OECD countries - Analytical study and decision-making model on the choice of optimal transfer-pricing method en
dc.contributor.author Rajnoha, Rastislav
dc.contributor.author Slivková, Dana
dc.contributor.author Dobrovič, Ján
dc.relation.ispartof Ekonomický časopis (Journal of Economics)
dc.identifier.issn 0013-3035 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2014
utb.relation.volume 62
utb.relation.issue 6
dc.citation.spage 609
dc.citation.epage 630
dc.type article
dc.language.iso sk
dc.publisher Slovak Academic Press
dc.subject globalization en
dc.subject dependent transaction en
dc.subject independent transaction en
dc.subject multinational corporations en
dc.subject tax en
dc.subject transfer pricing en
dc.subject transfer pricing methods en
dc.description.abstract Globalization as an economic process progresses further and its negative effects are manifested in excessive profit shifting from their countries of origin do tax havens. Recently on this problem notes OECD and in the world economy a noted authority, who in his address effectively see also a key factor in the overall recovery and stabilization of the world economy and the elimination of macroeconomic imbalances. Transfer pricing appear to be an appropriate solution to this global economic problem. In the article we analyze transfer pricing methods for depending transactions from the perspective of economic theory as well as in terms of the legislative framework and methodological procedures applied on transfer pricing in selected OECD countries. We propose a generally applicable decision-making model for selecting the optimal transfer pricing method for each type of dependent transactions, which we verified in terms of selected economic aspects of optimization within a multinational enterprise. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1003903
utb.identifier.obdid 43871735
utb.identifier.scopus 2-s2.0-84981318263
utb.identifier.wok 000339783400004
utb.source j-wok
dc.date.accessioned 2014-11-19T09:24:06Z
dc.date.available 2014-11-19T09:24:06Z
utb.contributor.internalauthor Rajnoha, Rastislav
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