Results 51 to 60 of about 14,351 (204)
Transfer pricing tools for adjusting the company’s profitability
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 The article examines the tools for adjusting the company’s profitability, which can be used in transfer pricing. In recent decades, countries have adopted various rules to combat tax evasion and tax avoidance.
D.M. , O.S.
doaj +1 more source
The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]
, 2016 This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
core +2 more sources
Peer-to-Peer Secure Updates for Heterogeneous Edge Devices [PDF]
, 2018 We consider the problem of securely distributing software updates to large scale clusters of heterogeneous edge compute nodes. Such nodes are needed to support the Internet of Things and low-latency edge compute scenarios, but are difficult to manage and
Band, Emily +3 more
core +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
The BEPS Influence on Tax Information Exchange
Studia Iuridica Lublinensia, 2018 None of the actions envisaged in the Action Plan on BEPS directly relies on intensifying the exchange of information on tax matters. By developing the Action Plan on BEPS, the OECD has identified areas of tax law that have noticed the need for some ...
Dominik Mączyński
doaj +1 more source
La imposición mínima global de los grupos de sociedades. OCDE. Pillar 2
Derecho & Sociedad, 2021 El presente artículo examina la propuesta denominada “Erosión de la Base Imponible y Desplazamiento de Beneficios” (Pillar II), conocida como Proyecto GloBE, contenida en el documento librado por la OCDE/G20 en octubre de 2020.
Sanz Gadea, Eduardo
doaj +1 more source
Extracranial, Extragonadal Germ Cell Tumors: A Multicenter Australian Case Series
Asia-Pacific Journal of Clinical Oncology, EarlyView.Extragonadal germ cell tumors (EGCTs) are rare, with limited prospective data to guide treatment or inform prognosis. Incidence and treatment patterns of EGCT in Australia reflect international data and practices. Compared to testicular primaries, the prognosis of EGCT is poor, especially for primary mediastinal non‐seminoma.
Kar Ven Cavan Chow +19 more
wiley +1 more source
Development of the international taxation system: analysis of historical stages
Економіка, управління та адмініструванняThe article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing.
I.V. Orlov, D.M. Zakharov
doaj +1 more source
Basic Earth's Parameters as estimated from VLBI observations
Geodesy and Geodynamics, 2017 The global Very Long Baseline Interferometry observation for measuring the Earth rotation's parameters was launched around 1970s. Since then the precision of the measurements is continuously improving by taking into account various instrumental and ...
Ping Zhu +3 more
doaj +1 more source
Tax Holidays in a BEPS-Perspective [PDF]
Intertax, 2015 1 ...
Bjerkestuen, Hilde Mæhlum +1 more
openaire +2 more sources