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The Brazilian Reform of Transfer Pricing Rules: Complying with the OECD’s Standards
Acta Universitatis Lodziensis Folia IuridicaThe article analyses the international context that led to a broad reform of Brazilian domestic legislation on transfer pricing. The former Brazilian transfer pricing legislation (1996) lacked compliance with the comparability analysis and the arms ...
Marciano Godoi, Melody Furman
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FISCAL PROCEDURE CODE AND REGULATIONS REGARDING TRANSACTIONS WITH AFFILIATES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 In determinate the transfer prices, The Romanian Procedural Fiscal Code stipulates (in the 79th article) the obligation for those contributors who make transactions with related entities to draw up a record of transfer prices and to forward it to the tax
Enea Constantin, Enea Constanta
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OECD Guidelines. Between Soft-Law and Hard-Law in Transfer Pricing Matters [PDF]
, 2014 Transfer pricing is a crucial issue in international tax law, yet its legal regulation at the level of international law is rather limited. Provisions on transfer pricing are contained in both the OECD Model Tax Convention on Income and on Capital and ...
Lasiński-Sulecki, Krzysztof
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Business Strategy and the Environment, EarlyView.ABSTRACT This study systematizes the literature on eco‐innovation and economic complexity, aiming to understand how the sophistication of productive structures shapes countries' capacity to develop environmentally responsible innovations, and how eco‐innovation may, in turn, influence productive sophistication.
Gregory Matheus Pereira de Moraes +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how international growth orientation and organizational learning capability jointly influence frugal innovation and organizational performance. Survey data were collected from 342 manufacturing firms in Santa Catarina (Southern Brazil) and analyzed using partial least squares structural equation modeling and multigroup ...
Júlia Quintino Sant'Ana +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Policy intervention can be a driver for industrial symbiosis (IS). However, given the wide variety of policy instruments available, policymakers should be guided in the policy design process to ensure that their intervention is effective and efficient. In this paper, we propose an agent‐based (AB) model intended to assess the effectiveness and
Melissa Mollica +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi +3 more
wiley +1 more source
Transfer Pricing Rules, OECD Guidelines, and Market Distortions [PDF]
We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries.
Kristian Behrens +2 more
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Climate Change Risk and Financial Stability: Implications for European Banking Institutions
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
Short Reflections about the Transfer Pricing File [PDF]
Risk in Contemporary Economy, 2012 Substantive development of the international trade over the past 20 years, reflecting to some extent the degree of integration of national economies and technological progress, presents tax issues of increased complexity in the determination of income ...
Florin TUDOR
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