Results 81 to 90 of about 1,019 (271)

Double‐Sided Mechanical Interlocking Enables Soft‐Rigid Conductive Interfaces With a Record High Toughness for Flexible Electronics

Advanced Materials, EarlyView.
A double‐sided mechanical interlocking strategy is developed to create robust electrical contact between polymer electrode and metal interconnect. The fibrous structure enables formation of thread–hole adhesion, which only breaks under bulk failure and achieves a record high interfacial energy exceeding 730 J·m−2. This adhesion secures the integrity of
Gang Li, Minkun Cai, Chunyan Cao, Zengbai Ouyang, Hong Fu, Lingyu Zhao, Bingang Xu   +6 more
wiley   +1 more source

Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments

Journal of Legal Studies
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is
Dumiter Florin Cornel, Sabău Georgeta Valeria   +1 more
doaj   +1 more source

Media Pluralism and Competition in the Media Sector: The Italian Experience

Yearbook of Antitrust and Regulatory Studies
In economic sectors where constitutional principles come to the fore, legislators must reconcile individual rights and freedoms with market principles, such as the arm’s length principle, and economic freedoms, particularly the freedom to conduct ...
Valeria Caforio
doaj   +1 more source

E. coli Extracellular Matrix: A Tunable Composite With Hierarchical Structure

Advanced Materials, EarlyView.
The complex composite‐like mechanical behavior of E. coli biofilm matrix is the result of a synergic contribution of the rigid curli and swelling pEtN‐cellulose, and emerges from specific ratio and assembly conditions. The interactions between the two fibers govern biofilm hydration and characteristic wrinkling patterns, providing crucial insights for ...
Macarena Siri, Agustín Mangiarotti, Anne Seewald, Nikolai Rosenthal, Shahrouz Amini, Emeline Raguin, Peter Fratzl, Cécile M. Bidan   +7 more
wiley   +1 more source

Transfer Pricing in One Lesson ::A Practical Guide to Applying the Arm's Length Principle in Intercompany Transactions /

, 2019
This book provides a concise and pragmatic introduction to transfer pricing. Approaching the subject from an economic and business perspective, it familiarizes the reader with the basic concepts without getting sidetracked by tax law.
Treidler, Oliver,
core   +1 more source

Near‐Unity Chiral Lasing Enabled by Quasi‐Bound States in the Continuum

Advanced Materials, EarlyView.
Nanoimprinted chiral array that supports bound states in the continuum is doped with an efficient non‐chiral molecule (Rhodamine‐B) acting as gain medium to produce fully circularly polarized lasing emission. The chiral lasing wavelength can be tuned across the emission band of Rhodamine‐B by adjusting the coating thickness of the TiO2 high refractive ...
Jose Mendoza‐Carreño, Luis A. Pérez, Carlota Ruiz De Galarreta, Théo Rouanet, M. Isabel Alonso, Agustín Mihi   +5 more
wiley   +1 more source

Application of the arm's length principle in the case of limited-risk distributors

, 2023
This thesis addresses the issue of the applicability of the arm's length principle in the case of so-called "limited-risk" distributors. In the first part of the thesis, the legislative basis of the Czech Republic and international regulation in the ...
Bittner, Boris
core   +1 more source

Analisis Penerapan Arm's Length Principle Atas Transfer Pricing melalui Proses Comparability Analysis (Studi Kasus PT XYZ Tahun 2012) [PDF]

, 2015
The growth of the company into a multinational company that automatically transactions carried out more and more and complex, the company will look for a way to efficiency in spending. One of the ways used to efficiency is to make transfer pricing.
Adiat, S. (Subkhan)
core  

High Center‐of‐Mass, Multi‐Legged Soft Robots Powered by Geometrically Encoded Liquid Crystal Elastomer Arc Appendages

Advanced Materials, EarlyView.
Inspired by the octopus and the golden wheel spider, soft robots with liquid crystal elastomer arc fibers as appendages are fabricated to transcend surface constraints through an elevated center of mass and minimal contact footprints. By leveraging curvature‐encoded deformation‐recovery cycles, these robots exhibit contractile, torsional, and flexural ...
Jong Bin Kim, Antonio Proctor Martinez, Yaoye Hong, Ziyun Zhang, Kun‐Yu Wang, Shu Yang   +5 more
wiley   +1 more source

Los precios de transferencia en la economía digital

Revista de Derecho Fiscal, 2018
El presente escrito buscará resolver cómo aplicar el Arm’s-Length Principle en el caso de la Economía Digital. El document se desarrollará en tres pasos: primero, una introducción a cómo funciona la economía digital; segundo, los precios de transferencia,
Ariel Andrés Sánchez Rojas
doaj