Transfer pricing reforms in the context of BEPS: challenges remain
Law and SafetyThe presence of affiliated entities in different countries and the independence of tax systems make it easy to shift profits from jurisdictions with high corporate tax rates to jurisdictions with low rates.
S. S. Pyroha
doaj +1 more source
Relative Prices and Intersectorale Capital Transfers into Romanian Economy – Applied Method
, 2015 Filon Toderoiu
openalex +1 more source
TRANSFER PRICING: CONCEPTS, EVOLUTION, METHODS, EXISTING GUIDELINES AND ITS EFFECTS IN DEVELOPING COUNTRIES. [PDF]
, 2017 AliAbdulridha Jabbar.
openalex +1 more source
Advanced Energy Materials, EarlyView.This study investigates the feasibility of scaling up Prussian White (PW)‐based cathode manufacturing at a pilot scale. Through careful PW dehydration combined with optimized aqueous processing, we report the stepwise development of industrially relevant 1 Ah pouch cells and evaluate their performance under various conditions.
Faduma M. Maddar +7 more
wiley +1 more source
Small sample data pricing research based on Reptile algorithm
Journal of Business Economics and ManagementReasonably pricing data resources contributes to the development of the digital economy. However, in the early stage of the development of the data market, the data transaction volume is small, and the resulting small sample problem makes it difficult ...
Junxin Shen, Yi Yang, Fanghao Xiao
doaj +1 more source
Towards the estimation of the economic value of the outputs of Scottish Higher Education Institutions [PDF]
, 2005 This report is the outcome of a preliminary scoping study undertaken for the Scottish Higher Education Funding Council and Universities Scotland Knowledge Transfer Taskforce during the three month period April - June 2005.
Kelly, Ursula +2 more
core
Advanced Energy Materials, EarlyView.The borate‐based cobalt‐iron catalyst promotes selective oxidation of water rather than chlorine evolution reaction during electrolysis of seawater. When integrated into a zero‐gap electrolyzer prototype, this catalyst supports robust splitting of artificial seawater into oxygen and hydrogen on an extended timescale.
Ananta R. Fareza +10 more
wiley +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 +7 more
wiley +1 more source
Numerical methods in heat transfer. Volume III (eds R. Lewis and K. Morgan), Wiley, Chichester, 1985, No of pages: 312. Price: £35.95 [PDF]
, 1986 Pepe Roberts
openalex +1 more source
Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich +3 more
wiley +1 more source