Results 31 to 40 of about 27,922 (196)

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Journal of Legal Studies, 2020
Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel, Jimon Ștefania Amalia   +1 more
doaj   +1 more source

Multimodal Locomotion in Insect‐Inspired Microrobots: A Review of Strategies for Aerial, Surface, Aquatic, and Interfacial Motion

Advanced Robotics Research, EarlyView.
This review identifies key design considerations for insect‐inspired microrobots capable of multimodal locomotion. To draw inspiration, biological and robotic strategies for moving in air, on water surfaces, and underwater are examined, along with approaches for crossing the air–water interface.
Mija Jovchevska, Kaushik Jayaram, Nicole Xu   +2 more
wiley   +1 more source

3D‐Printing Aided Rapid Prototyping of Pretensioned Tensegrity Structures for Robotic Applications

Advanced Robotics Research, EarlyView.
Printing, injection molding, and assembly (PMA) is a method for rapid prototyping mesoscale, topologically complex, and tensioned tensegrity structures. In combination with PMA method, two mold design strategies: modular mold and compact channel layout, enable efficiency and scalability for tensegrity fabrication.
Yi Sun, Jan Petrš, Omar Aloui, Dario Floreano   +3 more
wiley   +1 more source

Hierarchical Artificial Muscle with Nonlinear Elasticity for Antagonistic and Cyclic Robotics

Advanced Science, EarlyView.
We construct hierarchical muscles by plying nylon fibers around a heating wire. The hierarchical muscle shows a J‐shaped passive curve, which shows benefit in antagonistic muscle pair and work accumulation mechanism. We also develop a computational, first‐principle model to understand the physics of both active actuation stroke and passive J‐curve ...
Samuel Tsai, Liuyang Cheng, Ali Albazroun, Qiong Wang, Jeongmin Kim, Arman Tekinalp, Soonwook Kim, Charlie Simcox, Ryne Downing, Vagish Sivaramakrishnan, Grace Carsello, Miles Bimrose, Wonsik Eom, William P. King, Mattia Gazzola, Sameh Tawfick   +15 more
wiley   +1 more source

Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]

, 2019
This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
core   +1 more source

Uncovering renewable energy policy impact channels on land values, the local farm structure, and farmland heterogeneity

American Journal of Agricultural Economics, EarlyView.
Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt, Stefan Seifert, Saskia Wolff, Tobia Lakes, Marten Graubner, Axel Werwatz, Silke Hüttel   +6 more
wiley   +1 more source

Transfer pricing rules, OECD guidelines, and market distortions [PDF]

We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries.
BEHRENS, Kristian, PERALTA, Susana, PICARD, Pierre   +2 more
core   +3 more sources

International Taxation in an Era of Digital Disruption: Analyzing the Current Debate [PDF]

, 2018
The “taxation of the digital economy” is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax ...
Grinberg, Itai
core   +2 more sources

CEO Compensation and the ESG Activities of Compensation Peers

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between executive compensation at focal firms and the environmental, social, and governance (ESG) performance of compensation peer (CP) firms. Despite the growing integration of ESG metrics into executive compensation design, and the mandatory disclosure of CP groups, no prior research has examined ...
Jamshed Iqbal, Jukka Pellinen, Mohsin Riaz   +2 more
wiley   +1 more source

Quantification of Palmar and Digital Epidermal Thickness and Sweat Duct Density

Clinical Anatomy, EarlyView.
ABSTRACT Palmar digital skin, with its high density of epidermal sweat glands and unique stratum corneum, derives its autonomic innervation from peripheral nerves. Understanding the changes to these structures could serve as objective proxy markers following peripheral nerve injury and interventions to promote regeneration.
Elizabeth Jones, Hanaa N. Mughal, Roxana Moscalu, Malachy Columb, Christopher Duff, Mark Dickinson, Adam J. Reid, Ralph N. A. Murphy   +7 more
wiley   +1 more source