Results 31 to 40 of about 372 (131)

The Definition and Application of the Separate-Entity Approach in the OECD Transfer-Pricing Guidelines

SSRN Electronic Journal
This article analyzes the separate-entity approach as the theoretical basis of the arm's-length principle in the transfer-pricing guidelines of the Organisation for Economic Co-operation and Development (OECD). Despite its central role, the concept lacks a clear definition, and its application appears to fluctuate between transactional, entity-level ...
openaire   +1 more source

Financing child rights in Malawi. [PDF]

BMC Public Health, 2023
Etter-Phoya R, Manthalu C, Kalizinje F, Chigaru F, Mazimbe B, Phiri A, Chimowa T, Ligomeka W, Hall S, O'Hare B.   +9 more
europepmc   +1 more source

Perspective: OECD Draft Transfer Pricing Guidelines

Intertax, 1995
openaire   +1 more source

Most-Favored-Nation Benchmarking Versus Value-Based Contracting: Institutional Fit of Pharmaceutical Pricing Tools in the United States, Canada, and the United Kingdom. [PDF]

Health Serv Insights
Adegoke K, Durojaye OA, Adegoke A, Adegoke A.   +3 more
europepmc   +1 more source

Pharmaceutical pricing and reimbursement information (PPRI): evolution and impact of a policy network over two decades. [PDF]

J Pharm Policy Pract
Vogler S, Windisch F, Knoll V, Kieslich K.   +3 more
europepmc   +1 more source

Comments on OECD discussion draft on revisions to Chapter I of the Transfer Pricing Guidelines

, 2015
These comments provide recommendations for improved transfer pricing guidance and were submitted in response to an invitation by the OECD to interested parties to submit written comments on a discussion draft regarding the OECD Transfer Pricing ...
Burgers, Irene, van Herwaarden, A.J.
openaire   +1 more source

One Health antimicrobial resistance modelling: from science to policy. [PDF]

Sci One Health
Redman-White CJ, Knight G, Lanzas C, Mader R, Bunnik BV, Mardones FO, Muwonge A, Lhermie G, Peters AR, Moran D.   +9 more
europepmc   +1 more source

Transparency of data on the value chain of medicines in Argentina, Brazil, and Colombia. [PDF]

Front Pharmacol, 2022
Ribeiro AA, Acosta A, Pontes MA, Machado Beltran MA, Peixoto RT, Leite SN.   +5 more
europepmc   +1 more source

Strengthening health technology assessment in Greece: industry-identified barriers and recommendations. [PDF]

Front Public Health
George P, Eleftheria K, Kostas A.
europepmc   +1 more source

Driving the future of value-based healthcare in the Gulf Cooperation Council: a roadmap for achieving sustainable access to specialty pharmaceuticals. [PDF]

Front Public Health
Hamad A, Al-Jedai A, Ojeil R, Al-Jazairi AS, AlAssy A, AlRuthia YS, Al Naeem W, Almudaiheem H, Alsaadi M, Alagil N, Wahba L, Marghalani A, Al Hashar A, AlShehry AO, Alblooshi S, Alharbi I, Moukarzel MB, Albalushi S, El-Sheashaey AM, Aseeri MA, Alenezy F, Adheir F, Aloumi A, Alnoaimi R, Alnaqbi KA.   +24 more
europepmc   +1 more source