Results 151 to 160 of about 9,416 (297)

Methods of transfer pricing by multinational enterprises in terms of tax administration

open access: yes, 2016
The aim of the thesis is the analysis and evaluation of the application of transfer (transfer) the prices used in transactions of multinational enterprises in terms of tax administration.
BÖHMOVÁ, Dana
core  

Assessing Photovoltaic Recycling Capacities and Policy Gaps in the European Union

open access: yesAdvanced Energy and Sustainability Research, EarlyView.
This study maps photovoltaic recycling capacity in the EU and key global regions, highlighting gaps between growing waste volumes and available infrastructure. It combines survey insights and policy analysis to identify recycling bottlenecks and offers recommendations to boost circularity in the solar sector.
Nieves Espinosa   +3 more
wiley   +1 more source

Are all meats substitutes? A basket‐and‐expenditure‐based approach

open access: yesAgribusiness, EarlyView.
Abstract This study examines the relationship among animal‐based meat and plant‐based meat alternatives (PBMAs) using a basket‐and‐expenditure‐based choice experiment. In particular, we examine whether animal‐based meat products are substitutes or complements with PBMAs.
Clinton L. Neill, Logan L. Britton
wiley   +1 more source

Transfer pricing methods focusing on the MNEs

open access: yes
Σήμερα η παγκόσμια οικονομία εξαρτάται σε μεγάλο βαθμό από τη λειτουργία ομίλων πολυεθνικών επιχειρήσεων και των πολυεθνικών επιχειρήσεων που τους απαρτίζουν. Περισσότερο από το 60-70% του διεθνούς εμπορίου πραγματοποιείται εντός και όχι μεταξύ ομίλων πολυεθνικών επιχειρήσεων.
openaire   +1 more source

International Transfer Pricing Issues Related to Taxation of Intra-Group Service Transactions; Deductibility and Arm's Length Pricing of Service Fees

open access: yes, 2004
The research studies international transfer pricing issues related to taxation of inter- group service transactions in the Unites States, Germany, Sweden and Finland.
Iisakkila, Johanna
core  

The impact of the Russia–Ukraine war on stock prices, profits and perceptions in the food supply chain

open access: yesAgribusiness, EarlyView.
Abstract The Russian invasion of Ukraine in February 2022 had profound consequences for the global economy. As both countries are major commodity exporters, the food value chain was also affected. This study investigates the impact of the invasion on stock prices, profitability and sentiments of agribusinesses along the food supply chain by using an ...
Julia Höhler   +2 more
wiley   +1 more source

Transfer Pricing Profit Split Methods : A Practical Solution?

open access: yes, 2009
The purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important.
openaire   +1 more source

A study of the determinants of transfer pricing. The evaluation of the relationship between a number of company variables and transfer pricing methods used by UK companies in domestic and international markets

open access: yes, 1981
The transfer pricing, literature indicates that an investigation of some aspects of this subject could usefully be undertaken in order to contribute to the understanding of transfer pricing in both domestic and international markets.
Mostafa, Azza Mostafa Mohamed
core  

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

open access: yesAgribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin   +1 more
wiley   +1 more source

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