Results 51 to 60 of about 27,922 (196)
Transfer pricing reforms in the context of BEPS: challenges remain
Law and SafetyThe presence of affiliated entities in different countries and the independence of tax systems make it easy to shift profits from jurisdictions with high corporate tax rates to jurisdictions with low rates.
S. S. Pyroha
doaj +1 more source
The ‘transaction X-ray’: understanding construction procurement [PDF]
, 2016 This paper presents the results of a case study, the Construction Case, which examines procurement practices within the UK construction supply chain and compares these with a more general UK sample taken from non-construction sectors. Using a qualitative
Aitken, Alan, Paton, Robert A.
core +2 more sources
New Directions for Evaluation, EarlyView.ABSTRACT International organizations' (IOs) evaluation policies face unprecedented threats from post‐truth dynamics—delegitimization of expertise, nationalist framing against multilateralism, authoritarian overconfidence, and anti‐scientific sentiment. Despite institutional convergence on independence safeguards, methodological standards, and normative
Mita Marra
wiley +1 more source
Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]
Облік і фінансиWith the increasing scrutiny of multinational corporations’ tax strategies, organizations such as the OECD have introduced regulatory measures to curb Base Erosion and Profit Shifting (BEPS). This article aims to explore the evolving regulatory landscape
Cornelia Nastase
doaj +1 more source
Note on tax enforcement and transfer pricing manipulation [PDF]
, 2015 This note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalties are negatively related with income shifting.
Rathke, Alex Augusto Timm
core +1 more source
Strategic Change, EarlyView.ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley +1 more source
Highly Dynamic Soft Electrohydraulic Origami Actuators for Agile and Multimodal Robotic Locomotion
SmartBot, EarlyView.Most current soft robots still lag far behind their natural counterparts in both agility and speed, mainly attributed to the limited morphing modes and performance of soft actuators. Here, the authors report a new methodology of electrohydraulic origami (EHO) for creating powerful and multimodal soft actuators with large strain, high speed, lightweight,
Wenbo Li +6 more
wiley +1 more source
The Arm’s Length Principle, Transfer Pricing and Foreclosure under Imperfect Competition [PDF]
: This paper studies a multinational firm’s transfer price decisions in imperfectly competitive market settings. It investigates whether the firm’s optimal transfer price coincides with the arm’s length price and examines how the firm might respond if it
Dingsheng Zhang, Wenli Cheng
core
The Political Quarterly, Volume 96, Issue 1, Page 189-198, January/March 2025.Abstract The Labour manifesto in this year's election implied a radical restructuring of the UK state, the way in which England is governed and in relations across the United Kingdom. The aim of making English devolution the ‘default option’ is set against fifty years of unsuccessful and partial devolution initiatives which have failed to reverse the ...
John Denham, Janice Morphet
wiley +1 more source
The Impact of Transfer Pricing on the Company’s Image. Implications in Audit Work [PDF]
Audit FinanciarIn an economy strongly marked by globalisation, transfer pricing is at the top of the agenda of taxpayers, tax authorities and regulatory bodies, with its influence manifested primarily in the fiscal area, respectively in the correct determination and ...
Mihai LUPU +2 more
doaj +1 more source