Results 91 to 100 of about 2,981,091 (241)
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
Advanced Robotics Research, EarlyView.This review identifies key design considerations for insect‐inspired microrobots capable of multimodal locomotion. To draw inspiration, biological and robotic strategies for moving in air, on water surfaces, and underwater are examined, along with approaches for crossing the air–water interface.
Mija Jovchevska +2 more
wiley +1 more source
Why the arm's length principle should be maintained
, 2020 The OECD’s so-called “Pillar I Proposal” partly overrules the arm’s length principle. The authors argue that this is a step in the wrong direction. Instead, the arm’s length principle should be further developed by reducing complexity and ensuring legal ...
Simons, Dirk +3 more
core +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
Applying the arm’s length principle to intra-group financial transactions: a reference guide
, 2023 This book comprises contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations.
G. Maisto
core
TacScope: A Miniaturized Vision‐Based Tactile Sensor for Surgical Applications
Advanced Robotics Research, EarlyView.TacScope is a compact, vision‐based tactile sensor designed for robot‐assisted surgery. By leveraging a curved elastomer surface with pressure‐sensitive particle redistribution, it captures high‐resolution 3D tactile feedback. TacScope enables accurate tumor detection and shape classification beneath soft tissue phantoms, offering a scalable, low‐cost ...
Md Rakibul Islam Prince +3 more
wiley +1 more source
O Modelo Brasileiro do Arm’s Length sob a Óptica da Teoria da Justiça [PDF]
, 2009 This article proposes the Triptych of Justice as an instrument capable to evaluate the substantiation of the constitutional principles of equality, ability to pay and juridical safety concerning transfer pricing.
Almeida, Carlos Otávio Ferreira de
core +1 more source
Advanced Robotics Research, EarlyView.This work presents a state‐adaptive Koopman linear quadratic regulator framework for real‐time manipulation of a deformable swab tool in robotic environmental sampling. By combining Koopman linearization, tactile sensing, and centroid‐based force regulation, the system maintains stable contact forces and high coverage across flat and inclined surfaces.
Siavash Mahmoudi +2 more
wiley +1 more source
Соціально-економічні відносини в цифровому суспільствіThis article presents a comparative analysis of transfer pricing as a regulatory mechanism for enterprises engaged in foreign economic activity across countries with diverse tax systems, including the United States, the United Kingdom, Germany, China ...
Oleksandr Kuznyetsov
doaj +1 more source
Advanced Robotics Research, EarlyView.Permanent magnet putty (PMP) integrates high‐coercivity NdFeB particles with a dynamic polyborosiloxane–Ecoflex matrix, achieving rapid self‐healing (90% mechanical recovery in 10 s) and magnetic recovery within 20 min. With twice the sensitivity of commercial putties, PMP enables precise 5–30 N force detection and discrimination between pressing and ...
Ruotong Zhao +5 more
wiley +1 more source