Results 71 to 80 of about 2,984,464 (228)

Life‐Like Ferrous Oxide Microspheres from Kombucha

open access: yesAdvanced Materials Interfaces, EarlyView.
Kombucha bacterial cellulose, sodium alginate, and ferrous nitrate self‐assemble into membrane‐enclosed iron oxide microspheres. These microspheres bud daughter vesicles, sustain 24‐h electrochemical oscillations, and filter theta‐band signals.
Panagiotis Mougkogiannis   +2 more
wiley   +1 more source

Taxation in the digital economy

open access: yesХабаршысы. Экономика сериясы, 2021
The digital economy is increasingly replacing the everyday economy. The continued rapid pace of technology development and its use in business presents exciting opportunities for entrepreneurs and challenges for tax authorities.
B. Sultanova, G. Alimbekova, D. Espaeva
doaj  

The Impact of Transfer Pricing on the Company’s Image. Implications in Audit Work [PDF]

open access: yesAudit Financiar
In an economy strongly marked by globalisation, transfer pricing is at the top of the agenda of taxpayers, tax authorities and regulatory bodies, with its influence manifested primarily in the fiscal area, respectively in the correct determination and ...
Mihai LUPU   +2 more
doaj   +1 more source

On‐Skin Wireless Vibratory Interfaces by Stretchable Multilayer Circuits

open access: yesAdvanced Materials Interfaces, EarlyView.
A battery‐free, stretchable wireless vibratory interface is developed through printable liquid‐metal‐based multilayer circuits. The soft device integrates wireless power reception, signal modulation, and vibrotactile actuation within a compliant platform.
Jiawei Liu   +10 more
wiley   +1 more source

Transfer Pricing and the Arm's Length Principle after BEPS

open access: yes, 2017
This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project.
Collier, Richard, Andrus, JL
core  

Micropillar‐Engineered Hybrid Adhesive Patch for Surface‐Conformable and Directional Adhesion

open access: yesAdvanced Materials Technologies, EarlyView.
This work presents a surface‐conformable hybrid adhesive integrating height‐optimized hexagonal micropillars with open‐rectangular cuts. The micropillars enhance rough‐surface contact and microscale crack arrest, while the cuts guide and reverse interfacial cracks for strong and directional adhesion. The multiscale architecture achieves robust pull‐off
Seongjin Park   +4 more
wiley   +1 more source

Transfer pricing and the Arm's length principle [PDF]

open access: yes, 2008
The Diploma Thesis is devoted to the Transfer pricing problematic, whereby the Transfer Pricing and the Arm's length principle as such are defined, further the Czech and Slovak transfer pricing law is presented and the different transfer pricing together
Hájková, Hana
core  

PROBLEMS OF THE AGREEMENT ON CUSTOMS VALUE OF GOODS AND TRANSFER PRICE IN FOREIGN ECONOMIC CONTROLLED OPERATIONS OF THE ENTERPRISES OF UKRAINE

open access: yesAktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2019
With the integration of the national economy into the global economic space, significantly are growing the volumes of foreign economic operations, most of which are carried out between related enterprises. Such operations are at the same time the subject
Iryna Pryimak   +2 more
doaj   +1 more source

Recent Advances of Slip Sensors for Smart Robotics

open access: yesAdvanced Materials Technologies, EarlyView.
This review summarizes recent progress in robotic slip sensors across mechanical, electrical, thermal, optical, magnetic, and acoustic mechanisms, offering a comprehensive reference for the selection of slip sensors in robotic applications. In addition, current challenges and emerging trends are identified to advance the development of robust, adaptive,
Xingyu Zhang   +8 more
wiley   +1 more source

Duopolistic competition, taxes, and the arm's-length principle [PDF]

open access: yes, 2007
Numerous (high-tax) countries presume that multinational firms use their transferpricing policies to shift profits into countries with lower tax rates. To avoid the corresponding loss in tax revenues, tax authorities develop constantly tightening rules ...
Korn, Evelyn, Lengsfeld, Stephan
core  

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