Results 141 to 150 of about 221,566 (370)

Management on Transfer Pricing of Farmland Based on the Supply–Demand Mismatches for Multifunction: A Case Study from China

Land
Realizing the multifunctional value of farmland is essential for regulating the pricing of farmland transfers and stabilizing the rural land market. However, in China, the mismatch between supply and demand leads to improper resource allocation, weakens ...
Lijun Wu, Gaofeng Ren
doaj   +1 more source

Unlocking Plant‐Derived Potential: Regulating Microcrystalline Structure Design of High‐performance Hard Carbon Anodes via Cellulose Molecules

Advanced Science, EarlyView.
The microcrystalline structure of hard carbon derived from green sandalwood is modulated by controlling the steric hindrance effect of the precursor, thereby significantly enhancing ion diffusion kinetics. When utilized in sodium‐ion batteries, it demonstrates excellent cycle life, exceeding 7000 cycles, as well as superior low‐temperature performance,
Xiping Zhang, Wenhao Yang, Dan You, Ziyi Zhu, Xue Li   +4 more
wiley   +1 more source

Sustainability in Public Finances Concerning Transfer Pricing in the EU

Chemical Engineering Transactions, 2023
Ensuring the sustainability of public finances is a crucial concern for the European Union, particularly in the context of transfer pricing, which is focused on tax base erosion and profit shifting.
Gábor Hulkó, János Kálmán, András Lapsánszky   +2 more
doaj  

Evaluation of Arm’s Lenght Principle and Transfer Pricing Method on the Application of Income Tax Payable (Case Study of PT. ABC)

, 2021
Dewi Raraswati Dayaningrum, Hasan Rachmany, Eliza Eliza   +2 more
openalex   +2 more sources

International Taxation in an Era of Digital Disruption: Analyzing the Current Debate [PDF]

, 2018
The “taxation of the digital economy” is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax ...
Grinberg, Itai
core   +2 more sources

Highly Efficient Extraction of 212 Pb/212Bi from the Decay Chain of 232Th‐Based on Anion Exchange in Bromide Medium

Advanced Science, EarlyView.
This work provides an effective strategy for selectively extracting 212Pb and 212Bi from the decay chain of 232Th as well as its mechanism illustration. Using the novel strategy, 2.07 MBq of 212Pb is successfully separated from 232Th and its daughters, which enables the supply of 212Pb/212Bi directly from the abundant natural thorium resource to be ...
Lifeng Chen, Wannian Feng, Yuezhou Wei, Xuexiang He, Shaoying Wang, Zhongyuan Zhou, Qiang Wu, Ningchao Zheng, Xiangbiao Yin, Wenlong Li, Lingling Su, Shunyan Ning   +11 more
wiley   +1 more source

Peculiarities of Transfer Pricing Supervision in Uncontrolled Transactions

Теоретическая и прикладная юриспруденция
The aim of this article is to scrutinize the authority of tax agencies concerning the transfer pricing supervision in uncontrolled transactions among related parties.
E. Sh. Saliakhutdinov
doaj   +1 more source

Solvation‐Mediated Shift From Solvent‐ to Anion‐Derived Solid Electrolyte Interphases for Stable Calcium Metal Anodes

Advanced Science, EarlyView.
An ion‐dipole interaction based strategy is proposed to capture thermodynamically unstable solvents and restructure the coordination environment of calcium ions by introducing ionic liquid co‐solvents, thus suppressing excessive solvent decomposition. Therefore, a smooth and dense solid‐electrolyte interphase dominated by inorganic components is formed
Yunyun Gao, Jinlei Zhang, Shu Yang, Mengyuan Zhou, Ruimin Li, Zhenghui Pan, Zheng‐Long Xu, Xiaowei Yang   +7 more
wiley   +1 more source

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