Results 91 to 100 of about 2,984,464 (228)
Transfer Pricing and the Arm's Length Principle under Imperfect Competition
, 2018 This paper analyzes incentives of a multinational enterprise to manipulate an internal transfer price to take advantage of corporate-tax differences across countries under both monopoly and oligopoly. We examine “cost plus” and “comparable uncontrollable
ISHIKAWA, Jota +4 more
core
Strategic incentives for kepping one set of books under the Arm's Length Principle [PDF]
, 2011 The OECD recommendation that transfer prices between parent firms and their subsidiaries be consistent with the Arm's Length Principle (ALP) for tax purposes does not restrict internal pricing policies.
Lemus Torres, Ana Belén
core +2 more sources
Advanced Robotics Research, EarlyView.A codesign multiobjective optimization framework was developed to enhance the morphology and controller of a snake‐like robot driven by artificial muscles. It improved planar locomotion, agility, and power efficiency. The approach optimized link geometry and controller gains, revealing that shorter muscles near joints and longer linkages maximize ...
Ayla Valles, Mahdi Haghshenas‐Jaryani
wiley +1 more source
Bio-Inspired Gradient Heterogeneous Architectures for Ultrasensitive and Robust Strain Sensors via Programmable Crack Engineering. [PDF]
Adv Sci (Weinh)Inspired by the insect campaniform sensillum, a heterogeneous bilayer strain sensor is developed based on a unique impedance mismatch and three‐dimensional structural dynamic percolation strategy. The sensor enables real‐time multi‐joint teleoperation of three joints and the gripper using a six‐degree‐of‐freedom robotic‐arm platform.
Wu Q, Wang T, Wang Y, Feng Y, Huang Y.
europepmc +2 more sources
Nonlocomotory Robotic Strategies for Dynamic Rotation Control in Terrestrial Robots: A Review
Advanced Robotics Research, EarlyView.Terrestrial robots increasingly require rapid body rotation to maintain stability and agility in complex environments. This review shows nonlocomotory rotational control strategies that operate without ground contact, including reaction wheels, tails, bars, limbs, and thrusters.
Y. Liang +14 more
wiley +1 more source
Formulary Apportionment - a realistic alternative to the arm's length principle within the EU?
, 2001 The international accepted standard today, which is used for tax purposes to attribute profits between related enterprises operating in different countries, is the so-called arm's length principle.
Fjordevik, Tomas
core
Soft Actuators Integrated with Control and Power Units: Approaching Wireless Autonomous Soft Robots
Advanced Robotics Research, EarlyView.Soft robots exhibit significant development potential in various applications. However, there are still key technical challenges regarding material improvement, structure design and components integration. This review focuses on the development and challenge of soft actuators, power components, and control components in untethered intelligent soft ...
Renwu Shi, Feifei Pan, Xiaobin Ji
wiley +1 more source
Reducing Nhs Bureaucracy Arm's-Length Bodies Review, July 2004
, 2004 The number of NHS (National Health Service, UK) bodies that work at arm's-length from the Department of Health will be reduced, saving at least £500m in funds and increasing resources that can be channelled directly to front line NHS patient care.
John Beesley
core +1 more source
Revisiting the CUP method in transfer pricing: global challenges and insights from an SLR
Cogent Business & ManagementMore than 70% of international trade occurs within multinational groups, making transfer pricing a critical global issue. The Comparable Uncontrolled Price (CUP) method is widely regarded as the most direct reflection of the arm’s length principle, yet ...
Kartika Putri Kumalasari +3 more
doaj +1 more source
Advanced Robotics Research, EarlyView.This review identifies key design considerations for insect‐inspired microrobots capable of multimodal locomotion. To draw inspiration, biological and robotic strategies for moving in air, on water surfaces, and underwater are examined, along with approaches for crossing the air–water interface.
Mija Jovchevska +2 more
wiley +1 more source