Management accounting & control
Transfer pricing
Janzing RA, drs. G.B.M.
Checklisten Financieel Management, 2002
Welke prijzen moeten in concreto worden gehanteerd bij interne transacties van goederen en diensten binnen hetzelfde concern? Dit is een vraag, die in de praktijk geen eenduidig antwoord kent. Toch is het zaak om het gebruikte systeem voor het toepassen van interne prijzen in commerciële, financiële en fiscale zin te optimaliseren. Dit kan een aanzienlijke invloed hebben op de productiviteit en daarmee op de rentabiliteit van een multinationale onderneming. Het uiteindelijke doel van een effectief beleid op het gebied van transfer pricing is immers: een ondersteuning te geven bij het verwezenlijken van het ondernemingsdoel om de totale winst van het concern te maximaliseren. Het gaat dus niet alleen om een verdeling of toerekening van een vooraf bepaald resultaat over diverse onderdelen (bedrijfsonderdelen, sectoren, afdelingen of dochterbedrijven) van een multinational.
Deze auteur publiceerde ook
Janzing RA, drs. G.B.M. | 1997
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Janzing RA, drs. G.B.M. | 1994
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Janzing RA, drs. G.B.M. | 2007
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Janzing RA, drs. G.B.M. | 1995
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Organisatie en processen
Janzing RA, drs. G.B.M. | 2004
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Janzing RA, drs. G.B.M. | 2007
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