Hammer, Thomas & Levey ::international transfer pricing : OECD guidelines (WG&L).
, 2020 Database contains a thorough discussion of transfer pricing under the guidelines of the Organization of Economic Cooperation and Development (OECD) covering global trading, Internet transactions, and the use of so-called virtual companies.
Hammer, Richard M.,
core
Global Strategy Journal, EarlyView.Abstract Research Summary This article develops a conceptual framework for understanding multinational enterprise (MNE) resilience in the era of cascading crises. We define resilience as the MNE's capacity to absorb disruption, maintain or restore functioning, and reconfigure operations as conditions shift.
Gerard George, Chang Hoon Oh
wiley +1 more source
Stabilising Routines in Complex Emergencies: How Basic Service Continuity Shapes Perceived Security
Public Administration and Development, EarlyView.ABSTRACT This study examines how locally embedded actors describe the relationship between basic service continuity and perceived security in complex emergencies, with particular attention to the stabilisation of everyday routines. Using Proximity‐Predictability‐Attributability (PPA) as an analytic lens, we trace how interviewees relate access to water,
Abdullah Gökhan Yaşa, Orçun İmga
wiley +1 more source
Transfer Pricing, Customs Valuation, and mitigating Brexit
Please register at https://www.taxnotes.com/tax-notes-transfer-pricing-center/transfer-pricing/transfer-pricing-customs-valuation-and-mitigating-brexit/2024/05/03/7jg4t for 24 hours to access this ...
Jelfs, P, d'Andrea, U
core +4 more sources
Review and Comparison of Transfer Pricing Regulations in Latin America, the United States and the OECD Guidelines [PDF]
, 2001 This report, prepared by Deloitte Touche Tohmatsu transfer pricing specialists with the funding of the IDB, compares the transfer pricing regulations in the OECD guidelines, which constitute the international standard that OECD member countries have ...
Inter-American Development Bank (IDB) +4 more
core +2 more sources
Transfer pricing ::OECD transfer pricing guidelines /
, 2011 " ... describes and interprets the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations of the Organization for Economic Cooperation and Development (OECD), as in effect on June 21, 2018.
Durst, Michael C., +6 more
core
Exploring the Drivers of Ecological Sustainability: Insights From the World's Top SDGs Performers
Sustainable Development, EarlyView.ABSTRACT This article investigates the impact of climate technologies, financial inclusion, renewable energy, and economic growth on the environmental sustainability of the five world's top the Sustainable Development Goals (SDGs) performers. Utilizing a newly compiled panel dataset, the analysis employs the load capacity factor as a proxy for ...
Abdullah Emre Caglar +3 more
wiley +1 more source
TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES [PDF]
Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over
Balaciu Diana, Pop Valer, Pop Cosmina
core
National Policy Coherence Counts for Reducing Inequality in Global Climate and Development Agendas
Sustainable Development, EarlyView.ABSTRACT International institutions promote policy coherence as crucial to the effective and fair implementation of global sustainability agendas, though the evidence for its benefits is slim. We present here the first systematic cross‐country dataset on the consequences of national government efforts to promote policy coherence for vulnerable groups ...
Katherine Browne +10 more
wiley +1 more source
Patents, Profits, and Machines: How AI Is Reshaping Innovation and Taxation
Financial Law ReviewPatents grant inventors exclusive rights, fostering innovation while playing a crucial role in global tax strategy.
Klemens Katterbauer +1 more
doaj +1 more source