Results 51 to 60 of about 85,170 (253)
Transfer pricing reforms in the context of BEPS: challenges remain
Law and SafetyThe presence of affiliated entities in different countries and the independence of tax systems make it easy to shift profits from jurisdictions with high corporate tax rates to jurisdictions with low rates.
S. S. Pyroha
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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 +2 more
wiley +1 more source
Advanced Materials, EarlyView.A fully flexible ion‐gel‐gated graphene‐channel transistor driven by a triboelectric nanogenerator enables self‐powered tactile sensing and synaptic learning. Mimicking spike‐rate‐dependent plasticity, the device exhibits frequency‐selective potentiation and depression, supporting rate‐coded neuromorphic computation even under flex.
Hanseong Cho +3 more
wiley +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
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Miniature Soft Robot With Magnetically Reprogrammable Surgical Functions
Advanced Materials, EarlyView.Miniature soft robots have great prospects to revolutionize minimally invasive treatments. Here we present a miniature soft robot, which can be reprogrammed to perform five surgical functionalities with six‐degrees‐of‐freedom motions. This soft robot can prospectively make minimally invasive surgery considerably safer and painless, and enable ...
Chelsea Shan Xian Ng +4 more
wiley +1 more source
Advanced Materials, EarlyView.Controlling the protein corona formation onto carbon nanomaterials (CNMs) enhances their functionalities as platforms for cancer theranostics. Here, we reviewed the effects of the intrinsic and acquired properties of CNMs on protein corona formation, the consequent biological and toxicological outcomes, and the strategies to reshape corona formation ...
Yajuan Zou +5 more
wiley +1 more source
ULUSLARARASI MALİ İHTİLAFLARIN ÇÖZÜMÜNDE İDARİ YAKLAŞIMLAR
Journal of Business Administration and Social Studies, 2021 As the integration of national economies and international transactions proceeds, in this context, the establishment of prices for goods, intellectual property, services and know-how between foreign associated enterprises and parent corporations in ...
Elif CENKERİ
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Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]
Облік і фінансиWith 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
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Advanced Materials, EarlyView.An Aloe‐pinspired droplet electricity generator (A‐DEG) overcomes the limited energy collection zone of conventional DEGs by guiding impact droplets through a channeling midrib and artificial cuticle. The channeling midrib induces uni‐directional droplet spreading, while the artificial cuticle on the midrib further reinforces this behavior through its ...
Gibeom Lee +8 more
wiley +1 more source
Peculiarities of Transfer Pricing Supervision in Uncontrolled Transactions
Теоретическая и прикладная юриспруденцияThe aim of this article is to scrutinize the authority of tax agencies concerning the transfer pricing supervision in uncontrolled transactions among related parties.
E. Sh. Saliakhutdinov
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