Results 91 to 100 of about 221,566 (370)
Indonesian Interdisciplinary Journal of Sharia EconomicsTransfer pricing has emerged as a critical issue in Indonesia's technology sector, driven by rapid growth (2019–2023) and regulatory scrutiny under BEPS, with firms leveraging intangible assets, tax disparities to optimize profits.
Imelda Imelda, Regina Jansen Arsjah
doaj +1 more source
Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy [PDF]
, 2015 The adequate pricing of intellectual property (“IP”) for tax reporting is a largely unsettled issue. Transactional profit-based methods are on the rise although only rated as “methods of last resort” by the OECD.
Breuer, Markus, Richter, Wolfram F.
core
Advanced Functional Materials, EarlyView.Interphase chemistry governs the stability of multivalent metal batteries. We summarize state‐of‐the‐art developments in calcium and magnesium metal batteries by focusing on the correlation among electrolytes, interphase layers, and the electrochemical performance of corresponding metal anodes.
Huijun Lin +4 more
wiley +1 more source
Realising the oil supply potential of the CIS: the impact of institutions and policies [PDF]
, 2006 This paper provides an overview of the political economy of oil in the CIS. It briefly situates the region’s oil sector potential in the global context, before analysing the structural features of the oil sectors by country.
Ahrend, R., Tompson, William
core +1 more source
Advanced Functional Materials, EarlyView.This work presents a rate‐adaptive site transformation strategy in Ag‑ethylenediamine intercalated Co9S8, which not only enables parallel water dissociation and H* adsorption, but also allows the catalyst to provide more active sites under high demand, removing a major bottleneck. The catalyst achieves a record current density of 4.2 A cm−2@2.0 V, with
Yongqi Ye +3 more
wiley +1 more source
Cyclic Olefin Copolymers as Versatile Materials for Advanced Engineering Applications
Advanced Functional Materials, EarlyView.Cyclic olefin copolymers (COCs) are presented as highly versatile materials combining tunable synthesis, excellent optical properties, and mechanical robustness. Their potential spans microfluidics, bioengineering, and advanced electronics, while emerging self‐healing and sustainable solutions highlight future opportunities.
Giulia Fredi +3 more
wiley +1 more source
Transfer Pricing and Tax Havens: Mending the LDC Revenue Net [PDF]
, 2004 The paper deals primarily with the use of transfer pricing and tax havens by multinational businesses to defer, avoid, or (depending on whether one views manipulation of transfer prices as involving avoidance or evasion) evade taxes levied by the country
Charles E. McLure, Jr.
core
Formulating the International Tax Debate: Where Does Formulary Apportionment Fit? [PDF]
, 2020 As the contributions in this volume are being written, the Inclusive Framework nations, a group drawn together by the Organisation for Economic Co-operation and Development (OECD) as part of its Base Erosion and Profit Shifting (BEPS) project, are in the
Grinberg, Itai
core +1 more source
On multigrid for anisotropic equations and variational inequalities: pricing multi-dimensional European and American options [PDF]
, 2004 Partial differential operators in finance often originate in bounded linear stochastic processes. As a consequence, diffusion over these boundaries is zero and the corresponding coefficients vanish.
Christoph Reisinger +7 more
core +2 more sources
Advanced Materials, EarlyView.Ordered three‐dimensional anodic aluminum oxide (3D‐AAO) nanoarchitectures with longitudinal and transverse pores enable architecture‐driven metamaterials. The review maps fabrication advances, including hybrid pulse anodization, and shows how 3D‐AAO templates tailor properties across magnetism, energy, catalysis, and sensing.
Marisol Martín‐González
wiley +1 more source