Results 71 to 80 of about 2,981,091 (241)

Dynamic Disulfide Ionogels for Self‐Healing, Transparent, and Elastic E‐Skins

Advanced Materials Technologies, EarlyView.
A dynamic covalent ionogel is designed via polymer–ionic liquid interaction control. The interplay between ionic liquid compatibility, viscosity, and concentration governs polymer segmental dynamics, which in turn regulates disulfide exchange kinetics and mechanical durability.
Min Su Kim, Dong Hyun Park, Jae Yoon Kim, Hyun Kim, Myungwoong Kim, Kyung Gook Cho, Keun Hyung Lee   +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

Peculiarities of Transfer Pricing Supervision in Uncontrolled Transactions

Теоретическая и прикладная юриспруденция
The 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
doaj   +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
doaj  

Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]

Облік і фінанси
With 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
doaj   +1 more source

Arm’s length intra-group finance

, 2016
Konsernin sisäisen luotonannon siirtohinnoittelu vero-oikeudessa Etuyhteyssuhteessa olevien osapuolten, esimerkiksi konserniyhtiöiden, on varmistuttava toimiensa markkinaehtoisuudesta myös keskinäisissä rahoitusjärjestelyissään.
Isomaa-Myllymäki, Anita
core  

Recent Advances in Transparent Microelectrode Device Architecture and Fabrication Strategies for Biomedical Applications

Advanced Materials Technologies, EarlyView.
Transparent microelectrode arrays enable simultaneous optical and electrical electrophysiology with high spatiotemporal resolution, allowing multimodal observations of dynamic biological systems. Advances in materials and device architectures improve device performance by addressing key trade‐offs between optical transparency, impedance, and ...
Michael Abraham Listyawan, Tran Bach Dang, Chi Cong Nguyen, Yee Lap Pong, Tianruo Guo, Thanh Nho Do, Hoang‐Phuong Phan   +6 more
wiley   +1 more source

Revisiting the CUP method in transfer pricing: global challenges and insights from an SLR

Cogent Business & Management
More than 70% of international trade occurs within multinational groups, making transfer pricing a critical global issue. The Comparable Uncontrolled Price (CUP) method is widely regarded as the most direct reflection of the arm’s length principle, yet ...
Kartika Putri Kumalasari, Eko Ganis Sukoharsono, Lilik Purwanti, Roekhudin   +3 more
doaj   +1 more source

On‐Chip Photonic Neural Network Architectures

Advanced Optical Materials, EarlyView.
This review presents a comprehensive overview of on‐chip photonic neural network architectures, covering key photonic building blocks, representative network types, and emerging applications. Recent advances, implementation challenges, and future directions are examined, highlighting the potential of integrated photonics to enable ultrafast, energy ...
Seokjin Hong, Berkay Neseli, Seungyeon Cho, Seungsoo Lee, Yeonjun Kim, Seungyoon Choi, Hyo‐Hoon Park, Hamza Kurt   +7 more
wiley   +1 more source

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

Aktualʹnì 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, Vira Kmit, Yurii Hryshchyshyn   +2 more
doaj   +1 more source