Results 81 to 90 of about 372 (131)

Functional DNA Repair Profiling in Translational Medicine: Benchmarking Comet, γH2AX, and NGS Assays Against Clinical Constraints. [PDF]

Curr Issues Mol Biol
Macieja A, Poplawska M, Przybylowska-Sygut K, Makowska J, Poplawski T.   +4 more
europepmc   +1 more source

Climate Action Impacts on Steelmaking Emissions of Persistent Organic Pollutants Highlight a Gap Between the Paris Agreement and the Stockholm Convention. [PDF]

Adv Sci (Weinh)
Sun Y, Yang Q, Yun J, Yang Y, Tang J, Liu Q, Zheng M, Liu G.   +7 more
europepmc   +1 more source

A Brief Participatory Workplace Intervention on Dietary Barriers and Healthy Eating Intentions Among Employees: A Pilot Study. [PDF]

Nutrients
Hyży A, Cieślak I, Gotlib-Małkowska J, Panczyk M, Jaworski M.   +4 more
europepmc   +1 more source

The transfer pricing methods’ applicability when determining the transfer price of intangible property : based on Swedish legislation and the OECD Transfer Pricing Guidelines.

, 2011
openaire   +1 more source

The Revised Chapters I-III of the OECD Transfer Pricing Guidelines : A Comparative Analysis of the Changes and the US Transfer Pricing Regulations

, 2010
openaire   +1 more source

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On the Apparent Widespread Misapplication of the OECD Transfer Pricing Guidelines

Bulletin for International Taxation, 2022
In this article, the authors examine the apparent widespread misapplication of the OECD Transfer Pricing Guidelines. Though most evident in relation to the rules on risk introduced by the OECD/G20 Base Erosion and Profit Shifting Project, it is argued that the cause stems from some wider problems with the ALP.
R.S. Collier, I.F. Dykes
exaly   +2 more sources

Retroactive Application of the OECD Transfer Pricing Guidelines for Interpretation in Transfer Pricing Issues

International Transfer Pricing Journal, 2018
The position of soft obligations as legal sources is a continuously discussed topic in international law. As policy documents, guidelines and non-binding agreements often are regularly updated, the question of the applicability of different editions to various points in time may arise.
exaly   +2 more sources

The Status of the OECD Transfer Pricing Guidelines in the Post-BEPS Dynamic

International Tax Studies, 2020
Despite the vast literature on the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines), its status has received little consideration. The image in the literature is that the OECD Guidelines is a significant publication, given the substantial cross-border trade between associated enterprises.
exaly   +2 more sources

Guaranteed Unclarity? – A Critical Analysis of Paragraph 10.161 of the OECD Transfer Pricing Guidelines

International Transfer Pricing Journal, 2023
Paragraph 10.161 of the OECD Transfer Pricing Guidelines takes a specific approach to the accurate delineation of financial guarantees by recharacterizing guaranteed debt as a loan to the guarantor followed by an equity contribution to the legal borrower in certain circumstances.
S.Sundar Manivannan, D.van Straten
exaly   +2 more sources