Results 31 to 40 of about 1,019 (271)
ECONOMICS, 2018 This paper aims to the analysis of the most common methods of controlled transactions, and the interpretation of the arm’s length principle under the view of the tax income comparison between countries with high and low tax rates.
Challoumis Constantinos
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European Papers, 2016 (Series Information) European Papers - A Journal on Law and Integration, 2016 1(3), 1259-1261 | European Forum Highlight of 20 September 2016 | (Abstract) In its decision of 30 August 2016, the European Commission found that Ireland granted undue tax ...
Giulia D'Agnone
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Transfer pricing tools for adjusting the company’s profitability
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 The article examines the tools for adjusting the company’s profitability, which can be used in transfer pricing. In recent decades, countries have adopted various rules to combat tax evasion and tax avoidance.
D.M. , O.S.
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Liquid biopsy‐based diagnostic evaluation of hypermethylated CpG sites for ovarian cancer diagnosis
Molecular Oncology, EarlyView.This schematic outlines the workflow from biomarker identification to duplex MethyLight assay validation for epithelial ovarian cancer diagnosis using cfDNA‐based liquid biopsy. Initial screening of hypermethylated CpG candidates (cg02957270, cg10061138 cg00480298, COL2A1) was performed in tissue using ARMS‐PCR, COBRA, qPCR and image analysis. Selected
Deepa Bisht +3 more
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, 2023 The thesis critically examines the Brazilian adoption of arm's length principle and assesses its impact on the country's fiscal sovereignty in cross-border commodities transactions.
Paiva, Alexandre Magno Ramos
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Management Systems in Production Engineering, 2018 Modern manufacturing entities often operate in capital groups, and their role is sometimes limited to the function of cost centers. From the legal point of view, however, they are separate entities obliged to apply transfer pricing regulations.
Sulik-Górecka Aleksandra
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In Principle, (Im)possible: Harmonizing an EU Arm’s Length Principle
EC Tax Review, 2023 The arm’s length principle should maintain a tax-level playing field between multinational groups of taxpayers and standalone enterprises. Despite the fact that all EU Member States implemented an arm’s length principle in their domestic transfer pricing rules, differences in the application of the arm’s length principle remain.
openaire +2 more sources
FEBS Open Bio, EarlyView.Pharmacological inhibition of PERK in a DEN‐induced mouse model of liver cancer does not reduce tumor burden but alters cellular stress signaling. Despite blocking PERK activity, downstream stress responses, including CHOP expression, remain active, suggesting compensatory mechanisms within the unfolded protein response that may influence tumor ...
Ada Lerma‐Clavero +5 more
wiley +1 more source
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Background Accessing brain magnetic resonance imaging (MRI) can be challenging, especially for underserved patients, which may lead to disparities in neurological diagnosis. Method This mixed‐methods study enrolled adults with one of four neurological disorders: mild cognitive impairment or dementia of the Alzheimer type, multiple sclerosis ...
Maya L. Mastick +19 more
wiley +1 more source
Management decisions in transfer pricing [PDF]
Strategic Management, 2016 The article is aimed at highlighting the importance of management decisions on valuing transactions between related parties and the effect of such transactions on an entity's profit.
Ondrušová Lucia
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