Results 231 to 240 of about 85,170 (253)

Navigating the Arm's Length Principle: Bridging the Gap Between Transfer Pricing and Customs Valuation in the East African Community

AFRICAN JOURNAL OF LAW AND PRACTICE
The role of the arm’s length principle is significant in both transfer pricing and customs valuation for revenue collection between related multinational corporations (MNCs) within the East African Community (EAC). Taxing related MNCs is challenging when
Helen B. Kiunsi
semanticscholar   +1 more source

Rethinking Profit Attribution: Exploring Models Derived from the Arm’s Length Principle and Beyond

International Transfer Pricing Journal
While debates continue under Workstream II of the UN Framework Convention on International Tax Cooperation and the UN Committee of Tax Experts, developing countries, face both capacity and conceptual gaps in identifying feasible and preferably harmonized
A. Aize Isa
semanticscholar   +1 more source

Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing

Social Science Research Network, 2022
Stefan Greil, Michael Overesch, Anna Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane   +4 more
semanticscholar   +1 more source

Approach on Arm's Length Principle and Fix Length Principle Mathematical Representations

Social Science Research Network
Constantinos Challoumis
semanticscholar   +1 more source

Learning with the Minimum Description Length Principle

2023
Kenji Yamanishi
exaly  

Adaptive Multitimescale Event Detection in Nonintrusive Load Monitoring Based on Minimum Description Length Principle

IEEE Transactions on Instrumentation and Measurement, 2023
Bo Liu, Jianfeng Zhang, Wenpeng Luan
exaly  

An Introduction to Coding Theory and the Two-Part Minimum Description Length Principle

International Statistical Review, 2001
Thomas C M Lee
exaly  

Using evolutionary programming and minimum description length principle for data mining of Bayesian networks

IEEE Transactions on Pattern Analysis and Machine Intelligence, 1999
Man Leung Wong, Wai Lam, Kwong Sak Leung   +2 more
exaly  

Minimum Description Length Principle in Supervised Learning With Application to Lasso

IEEE Transactions on Information Theory, 2020
Masanori Kawakita, Jun’Ichi Takeuchi
exaly  

Principle of equivalence at Planck scales, QG in locally inertial frames and the zero-point-length of spacetime

General Relativity and Gravitation, 2020
T Padmanabhan, Padmanabhan T
exaly