Results 21 to 30 of about 308,456 (287)

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness [PDF]

, 2010
In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities.
Abdel-Khalik, Action Aid, Anderson, Armstrong, Association for Accountancy & Business Affairs, Atkinson, Avi-Yonah, Baker, Berry, Bhat, Borkowski, Brittain-Catlin, Browder, Buchanan, Bush, Chan, Christensen, Christensen, Christian-Aid, Christian-Aid, Clateman, Clateman, Clateman, Clausing, Cools, Cuddington, Dauvergne, de Boyrie, Eden, Eden, Emmanuel, Ernst, Ernst, European Commission, Eversen, Forest Trends, Forsberg, Froud, Garrison, Global Witness, Gramlich, Gunter, Harris, Henderson Global Investors, Henderson Global Investors, Hines, Hirshleifer, Ho, Horngren, Hugh Willmott, Hunt, International Accounting Standards Board, Jacob, Kar, Kennedy, Klassen, Klein, Komisar, Korten, KPMG, KPMG, KPMG, McMechan, Mehafdi, Mehafdi, Mitchell, Mitchell, Mo, Monbiot, Moser, Offe, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Oyelere, Palan, Picciotto, Picciotto, Plasschaert, Plasschaert, Prem Sikka, PricewaterhouseCoopers, Pritchard, Ruehl, Rugman, Schaefer, Sikka, Sikka, Smith, Stewart, Sun, Tang, Tax Justice Network, Thomas, Thomas, Tikhomirov, Tippett, Tripathi, Turner, UK Accounting Standards Board, UK Africa All Party Parliamentary Group, UK Home Office, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Department of Economic and Social Affairs, United Nations Economic and Social Council, United Nations Food & Agriculture Organisation, US General Accounting Office, US General Accounting Office, US Government Accountability Office, US Internal Revenue Service, US Senate Joint Committee on Taxation, US Treasury, Vasilyev, Volsinov, Weichenrieder, Weinthal, Williamson, Zdanowicz   +119 more
core   +1 more source

Multiscale Hybrid Surface Topographies Orchestrate Immune Regulation, Antibacterial Defense, and Tissue Regeneration

Advanced Healthcare Materials, EarlyView.
Hybrid wrinkled topographies coordinate immune, tissue, and bacterial interactions. The surfaces promote osteointegration, tune macrophage polarization, and inhibit biofilm formation, highlighting a multifunctional strategy for next‐generation implant design.
Mohammad Asadi Tokmedash, Jacob Robins, J. Scott VanEpps, Minji Kim, Jouha Min   +4 more
wiley   +1 more source

Efficiency of CFC taxation concerning hybrid instruments – a comparative analysis of Spain, Germany, and Austria

Cogent Business & Management
The objective of this study is to show that an indirect interest in a controlled foreign corporation (CFC) through hybrid participation instruments may not be subject to CFC taxation.
Thomas Kollruss
doaj   +1 more source

Asymmetry of the Ferroelectric Phase Transition in BaTiO3

Advanced Materials, EarlyView.
Phase transitions are typically assumed to behave identically in forward and reverse. This work shows that in the ferroelectric material barium titanate this is not true: heating drives an abrupt, first‐order jump, while cooling gives a smooth, continuous change.
Asaf Hershkovitz, Elangovan Hemaprabha, Rajesh Mandal, Pravin Kavle, Jamil Tanus, Maya Barzilay, Ching‐Che Lin, David Spirito, Semën Gorfman, Bo Wang, Ignacio J. Villar‐García, Neus Domingo, Long‐Qing Chen, Lane W. Martin, Yachin Ivry   +14 more
wiley   +1 more source

Health disparities in chronic liver disease

Hepatology, EarlyView., 2022
Abstract The syndemic of hazardous alcohol consumption, opioid use, and obesity has led to important changes in liver disease epidemiology that have exacerbated health disparities. Health disparities occur when plausibly avoidable health differences are experienced by socially disadvantaged populations.
Ani Kardashian, Marina Serper, Norah Terrault, Lauren D. Nephew   +3 more
wiley   +1 more source

CFIUS post-Ralls: Ramifications for Sovereign Wealth Funds

International Review of Law, 2015
Global capital is on the move and sovereign wealth funds, with significant assets, are uniquely positioned to take advantage of the increase in mergers and acquisitions activity, especially in the United States.
Anne W. Salladin, Amelia J. Schmidt
doaj   +2 more sources

Price Differences between Equity Classes: Corporate Control, Foreign Ownership or Liquidity? [PDF]

SSRN Electronic Journal, 2006
This paper is the first comprehensive study of price differences for dual class equity at the Oslo Stock Exchange. It analyzes the relative importance of corporate control, foreign ownership restrictions and stock market liquidity for the price differences. The Norwegian market has the peculiar feature that in part of the sample period nonvoting shares
openaire   +1 more source

Two‐Photon 3D Printing of Functional Microstructures Inside Living Cells

Advanced Materials, EarlyView.
This study demonstrates 3D printing inside living cells by using two‐photon photo‐lithography. A bio‐compatible photoresist is injected into cells and selectively polymerized with a femtosecond laser, creating custom‐shaped intracellular structures with submicron resolution.
Maruša Mur, Aljaž Kavčič, Uroš Jagodič, Rok Podlipec, Matjaž Humar   +4 more
wiley   +1 more source

Hyperelastic Starch Hydrogel Configures Edible and Biodegradable All‐Components for Soft Robots

Advanced Science, EarlyView.
Hyperelastic starch hydrogel is tailored via a phase separation strategy of solvent‐antisolvent co‐modulation. The mechanical performance of starch hydrogel is widely tuned with maximum strains: 194.4–361.4%; maximum tensile stresses: 34–192 kPa; and Young's moduli: 36.0–205.8 kPa. Notably, the hydrogel achieves complete soil degradation within 24 days
Siyu Yao, Haohao Hu, Mengfan Zhang, Qingqing Zhu, Donghong Liu, Shaoxing Qu, Guoyong Mao, Enbo Xu   +7 more
wiley   +1 more source

NAD+‐Dependent Enzyme SIRT3 Limits Intestinal Epithelial Cell Functions Through NAD+ Synthesis Pathway in Colorectal Cancer

Advanced Science, EarlyView.
Microbiota‐derived quinolinic acid is used as an alternative source of replenishing the intracellular NAD+ pool induced by SIRT3 deficiency to regulate intestinal epithelial cell and T cell function, which has implications for targeting intestinal epithelial cells as an approach to the treatment of immune‐associated diseases, including colorectal ...
Ruiying Niu, Yingjie Dong, Jianghui Tong, Jingxuan Xia, Longhao Zhao, Zi Geng, Yingxin Lin, Jinghe Zhang, Xinyi Liu, Manqi Fang, Xi Jin, Yujing Bi, Guangwei Liu   +12 more
wiley   +1 more source