Results 91 to 100 of about 9,416 (297)

Determination of transfer pricing using alternative methods

open access: yes, 2010
The focus of this thesis is alternative methods used to determine transfer pricing in practice, mainly in the environment where there is a lack of available comparable information in the market. The paper is divided into four chapters.
Kubešová, Lucie
core  

Causal‐Guided Ultra‐Long‐Term Time Series Forecasting Via Anticipated Covariates

open access: yesAdvanced Science, EarlyView.
Often treated as unknown, information from the future remains underutilized.We demonstrate that in a coupled dynamical system, providing the future state of the effect enables accurate forecasting of the cause for a long timesteps. A time series forecasting paradigm that introduces anticipated covariates to represent such known future states is ...
Jintong Zhao   +4 more
wiley   +1 more source

Usage of Transfer Pricing Methods

open access: yes, 2017
Diese Arbeit setzt sich mit den in den OECD-Verrechnungspreisgrundsätzen befindlichen fünf Verrechnungspreismethoden auseinander. Dabei werden die Andwendungsgebiete und Problemfelder aller fünf Verrechnungspreismethoden behandelt sowie deren Vor- und ...
Gröbchen, André
core  

Polarization Dynamics in Ferroelectrics: Insights Enabled by Machine Learning Molecular Dynamics

open access: yesAdvanced Science, EarlyView.
Machine learning molecular dynamics is presented as a route to capture polarization switching, domain wall kinetics, topological polar textures, and polar mechanical coupling beyond the limits of conventional atomistic methods. This Perspective surveys recent progress and identifies key methodological directions, including long‐range electrostatics ...
Dongyu Bai   +3 more
wiley   +1 more source

OECD revision of chapters I-III and IX of the transfer pricing guidelines: some commets on hierarchy of methods and re-characterization of actual transactions undertaken

open access: yes, 2011
This contribution examines the OECD revision of chapters I-III and IX of the transfer pricing guidelines released on 22 July 2010 and focuses on the hierarchy among the different transfer pricing methods and on the guidance on recognition of actual ...
Maisto, Guglielmo
core  

3D‐Mixer‐Assisted High‐Entropy Doping of LiNiO2 for Co‐Free Ni‐Rich Cathodes in Lithium‐Ion Batteries

open access: yesAdvanced Science, EarlyView.
High‐entropy doping of Co‐free Ni‐rich LiNiO2 cathodes is achieved through a scalable 3D mixing process. Multi‐element incorporation stabilizes the layered structure, alleviates Li/Ni disorder and electrode swelling, and enhances cycling stability. This approach underscores the potential of high‐entropy strategies to deliver structurally robust and ...
Seung Ri Kim   +6 more
wiley   +1 more source

Resale price method as a method of transfer pricing verification [PDF]

open access: yesLetopis naucnih radova Poljoprivrednog fakulteta, 2014
Nedeljko Tica   +2 more
openaire   +1 more source

Capacitive versus Faradaic Microelectrodes for Extracellular Stimulation: A Fully Coupled FEM–Hodgkin–Huxley Study of Thresholds and Current Redistribution

open access: yesAdvanced Electronic Materials, EarlyView.
A fully coupled FEM–HH model shows that ideally capacitive microelectrodes can achieve lower charge‐density thresholds than Faradaic contacts under current‐controlled stimulation. The advantage stems from the dynamics of surface current density on capacitive interfaces, which redirects current beneath adherent neurons.
Aleksandar Opančar   +2 more
wiley   +1 more source

General Considerations on the Impact of Transfer Pricing Performed by Multinational Companies on a National Economy

open access: yesAgora International Journal of Economical Sciences, 2020
The presence of an increasing number of multinational companies leads to an increase in the number of international transactions due to trade between entities belonging to these companies, but also due to exchanges with other international companies ...
Rica Ivan, Călin Tănase Ladar
doaj  

Transfer pricing: Guidelines and methods [PDF]

open access: yesRevizor, 2018
Bojana Šangić, Jelena Obradović
openaire   +1 more source

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