Journal of Supply Chain Management, EarlyView.ABSTRACT Innovative legislation aspires for an extra‐jurisdictional effect on modern slavery in supply chains through increased transparency. Evidence to date suggests that firms are not rising to this challenge, and, if anything, mandatory reporting practices are coalescing around superficial reports decoupled from policy objectives. To decide how the
Bruce Pinnington +1 more
wiley +1 more source
The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment? [PDF]
The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions.
Spengel, Christoph, Schäfer, Anne
core
Medical Education, EarlyView.Abstract Context As Medical Education recognises the 100th anniversary of Kelley's writing on validity, ongoing efforts to implement competency‐focused training make the centenary a critical time to reflect on the sufficiency of validity argumentation for high‐stakes testing.
Kevin W. Eva, Beth‐Ann Cummings
wiley +1 more source
Applying the arm’s length principle to intra-group financial transactions: a reference guide
, 2023 This book comprises contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations.
G. Maisto
core
Why the arm's length principle should be maintained
, 2020 The OECD’s so-called “Pillar I Proposal” partly overrules the arm’s length principle. The authors argue that this is a step in the wrong direction. Instead, the arm’s length principle should be further developed by reducing complexity and ensuring legal ...
Simons, Dirk +3 more
core +1 more source
Unlocking the potential of artificial intelligence (AI) in reproductive medicine: the JARG collection on assisted reproductive technology (ART) and machine learning. [PDF]
J Assist Reprod Genet, 2023 Curchoe CL, Letterie GS, Quaas AM.
europepmc +1 more source
Public Administration, EarlyView.ABSTRACT This article presents a 150‐year longitudinal analysis of the development of municipally owned corporations (MOCs) in Sweden, tracing their emergence in the mid‐nineteenth century, their expansion during the growth of the welfare state, and their transformation in the era of market‐oriented public sector reform.
Anna Thomasson, Olof Hallonsten
wiley +1 more source
The Taxation of Multinational Enterprises in the European Union: Views on the options for an overhaul. CEPS Policy Brief No. 203, 4 February 2010 [PDF]
, 2010 As a rule, multinational enterprises (MNEs) are taxed separately by the countries in which they operate on the basis of the income produced in each jurisdiction.
Micossi, Stefano, Parascandolo, Paola.
core
Navigating the Arm's Length Principle: Bridging the Gap Between Transfer Pricing and Customs Valuation in the East African Community [PDF]
The role of the arm’s length principle is significant in both transfer pricing and customs valuation for revenue collection between related multinational corporations (MNCs) within the East African Community (EAC). Taxing related MNCs is challenging when
Kiunsi, Helen B.
core +1 more source
Stateless Income, State Aid and the (Which?) Arm’s Length Principle
, 2016 The arm’s length principle has a new function. When used by the European Union (EU) Commission for State aid control purposes, it is aimed at protecting a level playing field for all economic operators in the internal market, i.e.
Wattel, P.J.
core +3 more sources