Results 101 to 110 of about 221,566 (370)

STUDY ON THE ROLE OF TRANSFER PRICES IN CONSOLIDATION OF THE TAX BASE AND IN DETERMINING THE TAXABLE PROFIT OF THE GROUP OF COMPANIES [PDF]

Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2021
In a globalized economy in which more and more companies are operating, expanding their activity in different fields and by setting up different groups of companies, covering different markets, the issue of transfer pricing is not only important, but ...
Alina MARCUTA, Agatha POPESCU, Liviu MARCUTA   +2 more
doaj  

Multifunctional Bio‐Based Packaging for Perishable Foods: Structural Design, Scalable Fabrication, and Versatile Applications

Advanced Materials, EarlyView.
An overview of design principles and scalable fabrication strategies for multifunctional bio‐based packaging. Radiative cooling films, modified‐atmosphere films/membranes, active antimicrobial/antioxidant platforms, intelligent optical/electrochemical labels, and superhydrophobic surfaces are co‐engineered from material chemistry to mesoscale structure
Lei Zhang, Jiaqi Zhang, Mei Cui, Wei Qi, Renliang Huang, Rongxin Su, Kai Zhang   +6 more
wiley   +1 more source

Transfer Pricing – a Fiscal Issue [PDF]

Lately a frequently used practice to reduce fiscal costs is the commercial transactios of products between subsidiaries of multi-national entities depending on their actual purposes or strategic objectives.
Anca BANDOI, Dana DANCIULESCU, Ion TOMITA   +2 more
core  

Neuromorphic Electronics for Intelligence Everywhere: Emerging Devices, Flexible Platforms, and Scalable System Architectures

Advanced Materials, EarlyView.
The perspective presents an integrated view of neuromorphic technologies, from device physics to real‐time applicability, while highlighting the necessity of full‐stack co‐optimization. By outlining practical hardware‐level strategies to exploit device behavior and mitigate non‐idealities, it shows pathways for building efficient, scalable, and ...
Kapil Bhardwaj, Roshni Satheesh Babu, Yuxin Xia, Eva Bestelink, Radu Sporea, Nikos Hastas, Ioannis Zeimpekis, Dimitra G. Georgiadou, Sayani Majumdar   +8 more
wiley   +1 more source

Pulsed Electrolysis Prevents Sulfur Poisoning for Sustained Sulfide Valorization

Advanced Materials, EarlyView.
Integrating pulsed electrolysis with Sc‐doped NiFe‐LDH enables sustainable sulfide valorization, achieving >500 h stability, 99.8% efficiency. Moreover, this technology produces high‐purity sulfur and sodium formate, boosting profit by 121% to $1,294.7 per tonne of hydrogen.
Zhiyan Hou, Yangbo Ma, Yufeng Wu, Weijin Cao, Zhengxiao Guo, Changlong Wang   +5 more
wiley   +1 more source

Influences on Transfer Pricing Decisions: The Roles of Tunneling Incentives, Debt Covenants, and Bonus Mechanisms with Tax Minimization as a Moderator

Asian Journal of Economics Business and Accounting
Managing transfer pricing in multinational corporations has become a central issue in the scope of global tax policy. This research aims to detail the factors influencing transfer pricing decisions, focusing on the influence of tunneling incentive, debt ...
Prima Nizary, Triyani Budyastuti
semanticscholar   +1 more source

TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES [PDF]

Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over
Balaciu Diana, Pop Cosmina, Pop Valer
core  

Co-evolution of Information Systems in Fast-Growing Small Firms [PDF]

, 2003
The paper examines the co-evolution of different dimensions of information systems for a sample of fast-growing small firms. The investigation uses primary source longitudinal empirical evidence.
Reid, Gavin C., Smith, Julia A.
core   +1 more source

Advanced Separators for Liquid and Quasi‐Solid Lithium Rechargeable Batteries: Design and Development

Advanced Materials, EarlyView.
This review traces the evolution of lithium‐ion battery separators from passive barriers to multifunctional components central to cell safety and performance. Polymer‐ceramic hybrids, nanofiber architectures, and bio‐derived membranes deliver ionic conductivities above 3 mS cm−1, thermal stability beyond 200 °C, and effective suppression of lithium ...
Karthik Vishweswariah, Ningaraju Gejjiganahalli Ningappa, Anil Kumar M. R., Jeremy I. G. Dawkins, Thiago M. G. Selva, Karim Zaghib   +5 more
wiley   +1 more source

Debt Covenant, Tax Expense, and Intangible Assets on Transfer Pricing

Jurnal Akuntansi
Purpose - Determine and analyze the effect of Debt Covenant, Tax Expense, and Intangible Asset on Transfer Pricing. Design/methodology/approach - This study uses an associative quantitative approach using multiple linear regression analysis and Eviews
Jenny Puspita Sari, Wiwit Irawati
doaj   +1 more source