Results 51 to 60 of about 615 (239)

Arm's Length Principle in Intangible Assets Valuation [PDF]

Český finanční a účetní časopis, 2013
All transactions in multinational enterprises which are realized among group members are very sensitive to tax risks arising from (appropriate) asset valuation. The more often the transactions are connected to intangible assets or R&D services the more tax risks they generate.
openaire   +1 more source

Chiral Phase Change Nanomaterials

Advanced Functional Materials, EarlyView.
This work demonstrates reversible, non‐volatile phase transitions in chiral Ge2${\rm Ge}_2$Sb2${\rm Sb}_2$Te5${\rm Te}_5$ (GST) nanohelices for high‐speed optical modulation of chirality and dynamic control of the state of polarization (SOP). The chiral nanostructures are fabricated using a highly directional, wafer‐scale physical vapor deposition ...
Joshua A. Burrow, Md Shah Alam, Riad Yahiaoui, Evan M. Smith, Ryan Laing, Jules Gardener, Thomas A. Searles, Piyush J. Shah, Shivashankar Vangala, Joshua R. Hendrickson, Andrew M. Sarangan, Imad Agha   +11 more
wiley   +1 more source

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, Marzia Dulal, Sophia K. Novoselov, Victoria K. Novoselov, Kostya S. Novoselov, Shaila Afroj, Nazmul Karim   +6 more
wiley   +1 more source

Transfer pricing reforms in the context of BEPS: challenges remain

Law and Safety
The presence of affiliated entities in different countries and the independence of tax systems make it easy to shift profits from jurisdictions with high corporate tax rates to jurisdictions with low rates.
S. S. Pyroha
doaj   +1 more source

Evolution of the activities of states as reflected in legal and political Teachings

Московский журнал международного права, 2020
INTRODUCTION. A specific feature of the current state of international relations is the existence of elements that reflect the growing antagonism between the leading countries that make up the world order, as well as between such countries and those ...
A. A. Klishin
doaj   +1 more source

Interface Engineering via Sb2Te3 Deposition Enables High‐Performance SWCNT Film Thermoelectrics

Advanced Functional Materials, EarlyView.
SWCNTs are promising for flexible thermoelectrics but suffer from low performance. Here, cold‐pressed SWCNT films combined with deposited Sb2Te3 form engineered interfaces that enhance charge transport and energy filtering. The composite achieves a high power factor (25.82 µW cm−1 K−2) and delivers a power density of 3 mW cm−2 at ΔT = 40 K, with ...
Yuan‐Meng Liu, Xiao‐Lei Shi, Ziyu Wang, Muyang Huang, Meng Li, Xiaolong Sun, Yong Liu, Shanshan Zhou, Yi Zhao, Yineng Gou, Yue Hou, Zhi‐Gang Chen   +11 more
wiley   +1 more source

POSS‐PEG‐NHS and GSH Cocrosslink DPAV to Prepare Anticalcification Bioprosthetic Scaffold With Enhanced Reendothelization, Anti‐inflammation, and Anti‐ROS

Advanced Healthcare Materials, EarlyView.
POSS‐PEG‐NHS and GSH cocrosslinked DPAV to prepare a multifunctional anticalcification valve substitute. This modification enhances mechanical properties, hemocompatibility, and re‐endothelialization while promoting anti‐inflammatory M2 macrophage infiltration and reducing calcification.
Yuqing Zhang, Chen Qian, Yingjie He, Jingli Ding, Binhao Zhang, Minghui Zou, Xing Chen, Jinping Zhao, Cuifen Lu, Jinping Liu, Jianliang Zhou   +10 more
wiley   +1 more source

Climate acts vs central bank acts – the power of arm’s length distance

npj Climate Action
Climate policies are increasingly politicized, and decisions often do not survive changes in government. This undermines international climate agreements, as effective governance requires predictability for businesses and other actors.
Markus Larsson, Göran Finnveden, Francesco Fuso-Nerini, Björn Hassler   +3 more
doaj   +1 more source

Transfer pricing-effects of arm's length principal method on tax burden entities [PDF]

Anali Ekonomskog fakulteta u Subotici, 2014
Profit level of enterprise which operates under the holding company is not necessarily a result of its business success and capabilities of the company to achieve a positive result.
Saković Dušan, Ilić Miloš
doaj  

A Lightweight, 3D‐Printable, Low‐Cost, “One‐Click” Dorsal Skin Window for High‐Quality Long‐Term Multimodal Subcutaneous Tumor Imaging

Advanced Healthcare Materials, EarlyView.
An innovative, lightweight 3D‐printed skinfold chamber system is presented for long‐term intravital imaging. This affordable, biocompatible platform simplifies surgical implantation and allows high‐resolution, multimodal visualization of the tumor microenvironment for up to four weeks.
Iván Cortés Domínguez, Xabier Morales Urteaga, Maider Esparza, Lucía Grande, Ainhoa Urbiola, Cristina Ederra, Tomas Muñoz Santoro, Beatrice Pinci, Alvaro Teijeira, Carlos Ortiz de Solórzano   +9 more
wiley   +1 more source