Results 61 to 70 of about 2,984,464 (228)

The arm’s length principle and distortions to multinational firm organization [PDF]

, 2013
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, Keuschnigg, Christian
core   +1 more source

Rational Control of Antibody Orientation for Enhancing Sensitivity and Specificity in Lateral Flow Immunoassays With Clinical Validation

Advanced Healthcare Materials, EarlyView.
Systematic investigation of antibody orientation strategies in lateral flow immunoassays reveals that a para‐substituted (aminomethyl)phenylboronic acid mediated probe (P‐6) combined with a biotin‐streptavidin test‐line modification achieves a synergistic 14‐ to 19‐fold sensitivity gain over conventional conjugation. Furthermore, multiplexed detection,
Pin‐Hao Wang, Shunmuga Nathan Shunmuga Nainar, Bing‐Han Zhuang, Shun‐Mao Yang, Hong‐Cheu Lin, Yang‐Hsiang Chan   +5 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  

Single‐Chromophore Homojunction Organic Solar Cells: A Path to Simplicity and Efficiency

Advanced Materials, EarlyView.
This perspective discusses how the intrinsic optoelectronic properties of organic semiconductors, their molecular packing in the solid‐state, and internal energetic gradients within a device can enable free‐charge carrier generation in homojunction organic solar cells.
Shaun McAnally, Paul L. Burn, Paul E. Shaw   +2 more
wiley   +1 more source

Phase Engineering of Nanomaterials (PEN): Evolution, Current Challenges, and Future Opportunities

Advanced Materials, EarlyView.
This review summarizes the synthesis, phase transition, advanced characterization spanning ex situ to in situ and operando techniques, and diverse applications of phase engineering of nanomaterials (PEN). It further outlines key challenges and future opportunities, such as phase stability, architecture control, and artificial intelligence (AI)‐driven ...
Ye Chen, Zhanxi Fan, Jingjie Ge, Qiyuan He, Zhuangchai Lai, Jiawei Liu, Chaoliang Tan, Hua Zhang   +7 more
wiley   +1 more source

TESCLA: A Fully Soft Electromagnetic Linear Actuator With Continuous Bending Enabled by Liquid‐Metal Solenoids

Advanced Materials, EarlyView.
TESCLA (tubular electromagnetic soft conformal linear actuator) combines liquid‐metal solenoids and compliant magnetic composites to achieve large‐stroke bidirectional actuation with continuous bending. Integrated inductance‐based self‐sensing enables proprioceptive position estimation without external sensors, providing a versatile platform for soft ...
Yeongjin Choi, Jeongnam Kim, Seongjun Koh, Yong‐Lae Park   +3 more
wiley   +1 more source

Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]

Облік і фінанси
With the increasing scrutiny of multinational corporations’ tax strategies, organizations such as the OECD have introduced regulatory measures to curb Base Erosion and Profit Shifting (BEPS). This article aims to explore the evolving regulatory landscape
Cornelia Nastase
doaj   +1 more source

Seamless Mechanical Programming Through Hybrid Epoxy–Acrylate Printing for Soft–Rigid Robots

Advanced Materials, EarlyView.
Hybrid epoxy‐acrylate printing enables seamless fabrication of soft–rigid robotic systems with covalently integrated interfaces and functionally graded mechanics. Grayscale exposure expands the accessible material space, enabling spatially programmed actuation through patterned stiffness while revealing the mechanics and durability of continuously ...
David C. Bershadsky, Franz A. Stolpen, Zachariah A. Page, Lillian Chin   +3 more
wiley   +1 more source

The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment? [PDF]

The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions.
Spengel, Christoph, Schäfer, Anne
core