(continuing from Nature and Types of Transfer Pricing – Part I)
When making inter-company deliveries at market prices, all of the divisions can realize profit. The amount of the profit is a true indicator for the effectiveness of their activity. The market price is a criterion for the profitability of the whole chain of inter-company deliveries. The buyer buys from the seller as long as his production responds fully… Continue reading »
Transfer pricing is a practice which is usually connected to international operations. It’s related to non-market approach in defining prices of products and services, which are being delivered from one division of the organisation to another. Despite of the administrative pricing, the operations can be conducted on the basis of market principles whereas through the price base there are implemented typical features of the competition pricing.
The definition of the… Continue reading »
After the parliament approved some unpopular measures of increasing its own incomes, which is one of the main requirements for obtaining an international financial help, the households in Greece should go through higher taxes and more expensive electricity in the New Year. During the parliament session, the majority of the MPs approved the new legislation, which can be considered as a next assault on the middle class, according to the… Continue reading »
Dear Clients, Partners, Suppliers and Associates,
We, Sb Accounting & Consulting, are happy to inform you that we have changed our office address from 70’ Tzaribrodska Street to 46-48’ Opalchenska Street, fl. 7. For more detailed directions, please see section “Contacts” on our website.
In this connection, we are kindly asking you to redirect all the mail correspondence to the new address, as well as to take all the necessary… Continue reading »
The investment business survey, conducted by the National Statistics Institute among manufacturing companies during the second half of March 2012, provided information for the realized by them investments in 2011and also their investment plans for the present year.
In 2011 the expenses for acquiring tangible and intangible fixed assets in the manufacturing sector are with 10.6% less than those in 2010.
The present business research for investment activity demonstrates… Continue reading »