Results 111 to 120 of about 27,922 (196)
FEDERAL GOVERNMENT PERSPECTIVE ON REGULATORY ISSUES [PDF]
Agricultural and Food Policy,
Dunn, Michael V.
core +1 more source
Social Policy &Administration, Volume 60, Issue 3, Page 380-389, May 2026.ABSTRACT While structural factors such as the allocation of resources and responsibilities have traditionally been seen as the key determinants of policy change and stability, the ideas of the people responsible for managing these resources can be just as consequential, especially in value‐laden policy areas such as combating homelessness.
Nienke Boesveldt
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.
Schäfer, Anne, Spengel, Christoph
core
Arm’s Length Provision of Public Services [PDF]
We analyze the economic consequences of strategic delegation of the right to decide between public or private provision of governmental service and/or the authority to negotiate and renegotiate with the chosen service provider.
Christian Schultz, Morten Bennedsen
core
RELATED PARTY TRANSACTIONS - OVERVIEW [PDF]
The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related ...
Adriana Tiron Tudor, Alexandra Corlaciu
core
Country-by-Country Reporting: A Step Towards Unitary Taxation? [PDF]
Inter Econ, 2021 Viegas M, Dias A.
europepmc +1 more source
Cross-Border Risk Transmission by a Multinational Bank [PDF]
A model of international banking, with a stress on manager human-capital (borrower monitoring) and majority-shareholder human capital (manager auditing) is constructed to study the impact of exogenous shocks in one country on credit creation in another ...
Alexis Derviz
core
Cross-Border Lending Contagion in Multinational Banks [PDF]
We study the interdependence of lending decisions in different country branches of a multinational bank. This is done both theoretically and empirically.
Alexis Derviz, Jiri Podpiera
core
Design and Development of a Hair-like Sensor with Bridge-Type Flexible Amplification Mechanisms. [PDF]
Sensors (Basel), 2023 Li Y +5 more
europepmc +1 more source
Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions [PDF]
Multinational groups (MNGs) produce a major part of global output. Further, a substantial fraction of international transactions happens to be internal, i.e., intermediate products and services are traded between group members.
Martini, Jan Thomas +2 more
core