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State as a Minority Shareholder: Rethinking Transfer Pricing Profit Allocation Under Pillar 2
Against the backdrop of the newly introduced 15% global minimum corporate tax under Pillar 2, this article explores whether—and how—the contribution of individual states to multinational profits could be more transparently reflected in transfer pricing outcomes. It proposes a conceptual…
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From Hierarchy to Harmony: The Transfer Pricing in Turquoise Organizations
From Hierarchy to Harmony: The Transfer Pricing in Turquoise Organizations A turquoise organization, by definition, moves away from the traditional hierarchical structure. It eliminates the…
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Who pays for Russia`s war in Ukraine and how to change it?
How is the war in Ukraine affecting inflation around the world? Who is actually paying for it? And how much? Why do developing countries such…
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Why has the oil & gas price control become essential for the introduction of conscious consumption? Could this stop the arms race?
Why is it important to stop Putin’s war against Ukraine by imposing economic sanctions on Russia? Because if the outcome of this war is determined…
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How to get TP ready for BEPS ?
The plan of BEPS went into the active phase; large multinational companies are in a great danger of reporting to the tax administrations, banks are refusing to work with off-shores and beneficiaries from non-trustworthy jurisdictions. Whereas, quantity of multinational companies…
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Transfer pricing research: Is there an alternative manual sample?
The most part of researches of the profit market range of efficiency is construction on selection of financial performance in the financial reporting, a code…
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Трансфертное ценообразование: Есть ли альтернатива кодам NACE и ручной выборке?
Большая часть исследований рыночного диапазона рентабельности для целей трансфертного ценообразования строится на выборке финансовых показателей в финансовой отчетности, коде вида деятельности NACE Rev.2 компании и…
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ПОЧЕМУ ВОЗНИКАЕТ НЕРАВЕНСТВО И МОЖЕТ ЛИ НАЛОГ БЫТЬ СПРАВЕДЛИВЫМ?
Неравенство классифицируют на экономическое, социальное, политическое и этнокультурное, которое оказывает существенное влияние на развитие общества. Наиболее значимым для индивидуума, в условиях современного развития, является…
Oleksii Sorokin Blog 