Results 41 to 50 of about 2,984,464 (228)
Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law
Journal of Legal Studies, 2020 Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel +1 more
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Advances in Sustainable and Wearable Textile Based Soft Robotics
Advanced Functional Materials, EarlyView.This Review examines advances in wearable textile‐based soft robotics, focusing on sustainable materials, integrated sensing, and scalable actuation. It discusses manufacturing and system integration across healthcare, assistive robotics, prosthetics, and human–machine interfaces, and highlights key challenges in circular design, including life‐cycle ...
Zahir Abbas +6 more
wiley +1 more source
Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length? [PDF]
, 2011 This article analyzes profit taxation according to the arm's length principle in a new model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax
Bauer, Christian +2 more
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Binus Business Review, 2015 The purpose of this study is to evaluate about how Starbucks Corporation uses transfer pricing to minimize the tax bill. In addition, the study also will evaluate how Indonesia’s domestic rules can overcome the case if Starbucks UK case happens in ...
Nuraini Sari, Ririn Susanti Hunar
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Coordinated Architectural and Chemical Reinforcement in the Crushing Mandible of a Soldier Termite
Advanced Functional Materials, EarlyView.The crushing mandible of a soldier termite withstands substantial biting loads despite lacking mineral. Its cuticle is partitioned: convex teeth pair hardness and zinc enrichment with aligned chitin fibers for contact durability, while stiffer concave regions between teeth carry bending loads.
Andrew Tran Nguyen +16 more
wiley +1 more source
The distorting arm's length principle. [PDF]
, 2009 To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm's length principle in corporate taxation and use comparable market prices to `correctly' assess the value of intracompany trade and royalty income of ...
Devereux, Michael P. +2 more
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Pressure‐Assisted Dimensional Transformation of 2D Hydrogenated Borophene into 0D Boron Quantum Dots
Advanced Functional Materials, EarlyView.Hydrogenated borophene (HB) is transformed into distinct boron nanostructures through a solvent‐free thermal process. Under flowing nitrogen, hydrogen escape promotes reconstruction into B2O3 nanoplatelets, whereas hydrogen‐induced pressure under sealed conditions facilitates fragmentation into boron quantum dots.
Ozden Gunes Yildiz +11 more
wiley +1 more source
Advanced Functional Materials, EarlyView.Advanced ink systems for solution‐processed textile triboelectric nanogenerators are systematically summarized, spanning conductive, tribo‐negative, and tribo‐positive layers. By connecting ink chemistry, deposition methods, and device function, the present review reveals the key governing principles of solution development and highlights practical ...
Xinlong Sun, Stephen Beeby
wiley +1 more source
Intracrystalline Void‐Mediated Toughening of Brittle Crystals in Quail Eggshells
Advanced Functional Materials, EarlyView.In quail eggshells, the high density and disordered arrangement of intracrystalline voids inhibit lattice cleavage, suppress long‐range crack propagation, and promote deformation twinning and quasi‐plasticity, serving as an essential toughening motif. We show that these voids remain within a narrow subcritical size range and therefore predominantly do ...
Jingxiao Zhong +16 more
wiley +1 more source
AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS [PDF]
Annals of the University of Petrosani: Economics, 2015 Transfer pricing are the prices at which a company transfers physical goods and intangible property or provides services to affiliated companies. Transfer pricing mechanism is the most frequently used instrument for the transfer of the tax base from ...
ANDREEA LAVINIA CAZACU (NEAMŢU)
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