Results 111 to 120 of about 9,416 (297)

Development of the international taxation system: analysis of historical stages

Економіка, управління та адміністрування
The article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing.
I.V. Orlov, D.M. Zakharov
doaj   +1 more source

High‐Performance Noble‐Metal‐Free Perovskite Solar Cells Enabled by MoOX/Cr/Al Multilayer Electrodes

Advanced Energy Materials, EarlyView.
Cost‐effective perovskite solar cells (PSCs) are developed using a noble‐metal‐free MoOX/Cr/Al multilayer electrode. The devices achieve a power conversion efficiency (PCE) of 25.6%, competitive with that of Au‐based devices (26.3%), and a 25.5 cm2 mini‐module shows 21.3% PCE.
Wooyeon Kim, Soyeon Kim, In Choi, Seoyeong Lee, Subin Yu, Young Yun Kim, Bonkee Koo, Min Jae Ko   +7 more
wiley   +1 more source

Transfer pricing: from basic methods to system

, 1992
The paper describes basic transfer pricing methods (e.g., cost plus, sales minus) and a framework for developing a consistent transfer pricing system as a consistent set of transfer prices for transactions using the basic methods and meeting managerial ...
Steens, H.B.A.
core  

Built‐In Electric Field Regulated Electron Transport Channels of FeP Supported Os for Ampere‐Level Seawater Electrolysis

Advanced Energy Materials, EarlyView.
This work presents an Os/FeP heterostructure catalyst with EMSI and successfully utilizes the BEF to further modulate electron transfer through Os‐P‐Fe channels, proving an effective approach of developing low‐cost electrocatalysts with remarkable HER activity in ampere‐level seawater electrolysis. ABSTRACT Developing cost‐effective and robust hydrogen
Qing Liu, Yukun Zhang, Zili Liu, Yu Wang, Hongdong Li, Weiping Xiao, Wenli Yu, Lingfeng Zhu, Tianyi Ma, Jun Xing, Wei Jin, Liqun Ye, Lei Wang, Zexing Wu   +13 more
wiley   +1 more source

TRANSFER PRICING AS A REGULATORY MECHANISM FOR FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES IN COUNTRIES WITH DIFFERENT TAX SYSTEMS: COMPARATIVE ANALYSIS

Соціально-економічні відносини в цифровому суспільстві
This article presents a comparative analysis of transfer pricing as a regulatory mechanism for enterprises engaged in foreign economic activity across countries with diverse tax systems, including the United States, the United Kingdom, Germany, China ...
Oleksandr Kuznyetsov
doaj   +1 more source

Issues of Transfer Pricing

, 2011
The aim of the thesis is to approach the issues of transfer pricing, both in terms of legislation, and especially from the perspective of maker of Transfer pricing Documentation and from a practical point of view to analyze the most often transaction ...
Železný, Stanislav
core  

Transfer Pricing: Purpose of Determination and Factors Affecting Transfer Pricing Determination

, 2020
The study discusses several things, including the factors that influence the determination of transfer pricing and the methods used in determining transfer pricing.
Khris, Barnes, Whiteside, Messina
core  

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source

Adapting to Changing Rainfall and Developing Off‐Farm Employment: Implications for the Adoption of Direct Seeding in Rice Production

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley   +1 more source

The Role of a Reference Yield Fitting Technique in the Fund Transfer Pricing Mechanism

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2019
The funds transfer pricing (FTP) structure has become the basis for the process of asset and liability management (ALM) in a modern bank. According to the supervisory documents, FTP is thus a regulatory constraint and an important tool in the ALM process.
Ewa Dziwok
doaj