Results 41 to 50 of about 27,922 (196)

AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2015
Transfer pricing are the prices at which a company transfers physical goods and intangible property or provides services to affiliated companies. Transfer pricing mechanism is the most frequently used instrument for the transfer of the tax base from ...
ANDREEA LAVINIA CAZACU (NEAMŢU)
doaj  

ULUSLARARASI MALİ İHTİLAFLARIN ÇÖZÜMÜNDE İDARİ YAKLAŞIMLAR

open access: yesJournal of Business Administration and Social Studies, 2021
As the integration of national economies and international transactions proceeds, in this context, the establishment of prices for goods, intellectual property, services and know-how between foreign associated enterprises and parent corporations in ...
Elif CENKERİ
doaj  

Empowering strategic priority areas of cultural policy: Empirical findings on cultural participation processes in Serbia [PDF]

open access: yesStrategic Management, 2023
Background: The background of this research encompasses contemporary cultural policy issues and their factors of influence, with a special focus on cultural participation processes.
Kočović-De-Santo Milica   +3 more
doaj  

The non-neutrality of the arm's length principle with imperfect competition [PDF]

open access: yes, 2011
The Arm’s Length Principle (ALP) has been broadly adopted by OECD countries to avoid the use of firm’s internal transfer pricing as a device for shifting profits into low tax jurisdictions.
Lemus Torres, Ana Belén, Moreno, Diego
core   +2 more sources

Multifunctional Design of Solid Polymer Electrolytes: Paving the Way for High‐Performance All‐Solid‐State Batteries

open access: yesCarbon Energy, EarlyView.
This review provides a comprehensive and systematic overview of the multifunctional design strategies for solid polymer electrolytes (SPEs), a pivotal component for enabling high‐performance all‐solid‐state batteries (ASSBs). It begins with a detailed classification of SPE systems and elaborates on their respective molecular design principles. The work
Bin Man   +11 more
wiley   +1 more source

How 1st‐Tier Suppliers Respond to Green Public Procurement Policies: An Empirical Analysis

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This article analyses how 1st‐tier suppliers to public organisations respond operationally to Green Public Procurement (GPP) policies. Through a multiple case study of 12 Italian firms operating in different sectors, we develop a classification of suppliers' responses, identifying two interrelated macro‐types: internal operations realignment ...
Antonio Cavallin Toscani, Andrea Vinelli
wiley   +1 more source

Evolution of the activities of states as reflected in legal and political Teachings

open access: yesМосковский журнал международного права, 2020
INTRODUCTION. A specific feature of the current state of international relations is the existence of elements that reflect the growing antagonism between the leading countries that make up the world order, as well as between such countries and those ...
A. A. Klishin
doaj   +1 more source

An assessment of stress and production rate of sucker rod heat pipes in oil well pumping system

open access: yesDeep Underground Science and Engineering, EarlyView.
The sucker rod pumping system is the preferred oil extraction technique. The concept about equipping the hollow vacuum space in solid sucker rods with heat pipe has been scrutinized in terms of stress and oil production evaluation. Abstract The implementation of the heat pipe concept in sucker rods for oil pumping systems negates the requirement for an
R. S. Anand   +5 more
wiley   +1 more source

Transfer pricing-effects of arm's length principal method on tax burden entities [PDF]

open access: yesAnali Ekonomskog fakulteta u Subotici, 2014
Profit level of enterprise which operates under the holding company is not necessarily a result of its business success and capabilities of the company to achieve a positive result.
Saković Dušan, Ilić Miloš
doaj  

Mechanism and disaster control new technology of strong ground pressure manifestation in ultra‐large mining face

open access: yesDeep Underground Science and Engineering, EarlyView.
In response to the problem of strong mining pressure manifestation along the goaf roadway in a thick coal seam mining area, this study uses a new type of combined blasting roof cutting technology to effectively control the manifestation and deformation of mining pressure along the goaf roadway.
Xiaoding Xu   +6 more
wiley   +1 more source

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