Results 151 to 160 of about 221,566 (370)
The application of alternative valuation methods under the transfer pricing regime
, 2017 Prior to the last reform of the transfer pricing regime, only the application of specific valuation methods was allowed, which generated several practical and constitutional problematic issues. These were partially solved with the recent inclusion of a provision that allows the application of “other methods”.
Loayza Jordán, Fernando +1 more
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Unsaturated Coordination Oxygen in Zn─V─O Vacancy Clusters Enables Superb Zinc Storage Capability
Advanced Science, EarlyView.Zn3(VO4)2 with Zn─V─O vacancy clusters was synthesized and innovatively applied as cathode material in aqueous Zn‐ion batteries. In‐situ XRD, HRTEM and ab initio molecular dynamics simulations unveil the double reaction mechanism of zinc ions. Adsorption of zinc ions on unsaturated coordination O and H+ on O in ‐VO4 contributes to the main capacity. It
Yulong Chi +8 more
wiley +1 more source
, 2016 The aim of this master thesis is to investigate if there is a need for transfer pricing in Norwegian hospitals, and which transfer pricing methods should be considered if such a need exists. As divisions in Norwegian hospitals are not always committed to reimburse goods or services provided by other divisions, some divisions have the opportunity to ...
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The suitability and practicality of the OECD transfer pricing methods to Zimbabwe
, 2023 The provisions of Section 98B of the Zimbabwe Income Tax Act as read with the 35th schedule governing all related party transactions both domestic and cross border between companies forms the foundation of the transfer pricing legislative regulatory framework in Zimbabwe.
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, 1992 In order to consider the range of pricing methods available, it is first necessary to choose a definition for road pricing. The term "road pricing" has been criticised as an inaccurate description of systems which is applied to (Thompson, 1990) and ...
Milne, D.
core
Advanced Science, EarlyView.Se‐doping in sulfides facilitates the creation of S vacancies. The collaboration of Se‐doping and S vacancies not only induces lattice distortion to weaken the M─S bonds and lift the p‐band center for improved Na+ adsorption, but also increases the number of charge carriers for an improved electronic conductivity.
Chunyang Xu +9 more
wiley +1 more source
Соціально-економічні відносини в цифровому суспільствіThis 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
Methods for Risk Assessment of Transgenic Plants. II Pollination, Gene Transfer, and Population Impacts. By Gösta Kjellsson, Vibeke Simonsen and Klaus Ammann. Birkhauser Verlag. 1997. 308+ix pages. Price DM98. ISBN 3-7643-5696-0 (Basel), 0-8176-5696-0 (Boston). [PDF]
, 1997 John Barrett
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Advanced Science, EarlyView.Tensile‐strained bismuth nanosheets (TS‐BiNs) achieve a formate Faradaic efficiency of 92% at −1000 mA cm−2 and enable stable production of pure formic acid (HCOOH) in a solid‐state electrolyte reactor. Theoretical calculations reveal that the introduced strain lowers the energy barrier for *OCHO intermediate formation, fundamentally enhancing the ...
Shiqi Li +16 more
wiley +1 more source
Advanced Science, EarlyView.This review summarizes recent advances in four mainstream solution‐based techniques for synthesizing NiOx hole‐transport layers for high‐performance perovskite photovoltaic cells, and highlights the key challenges and future prospects for achieving high efficiency, long‐term stability, and low‐cost perovskite photovoltaic technologies toward ...
Zheng Wu +7 more
wiley +1 more source