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Determination of transfer pricing using alternative methods
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
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
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
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
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
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]
Nedeljko Tica +2 more
openaire +1 more source
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
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]
Bojana Šangić, Jelena Obradović
openaire +1 more source

