The “arm’s length” principle

Results 81 to 90 of about 27,922 (196)

A Selfless Integrator or a Selfish Quasi‐Professional? Relational Tactics for Organizational Professionals’ Durable Influence

Journal of Management Studies, EarlyView.
Abstract Our study works towards a ‘sociology of organizational professionals’ by elucidating how they navigate domains dominated by occupational professionals. It shows that relational tactics impact whether organizational professionals remain limited to a periphery, become subservient to occupational professionals, or achieve durable roles.
Giovanni Radaelli, Graeme Currie, Saku Mantere +2 more
wiley +1 more source

Fuzzy Transfer Pricing World: On the Analysis of Transfer Pricing with Fuzzy Logic Techniques [PDF]

The arm’s length analysis of international transfer prices of multinational firms lacks sound methodological approach of the so-called function and risk analysis. In practice, such analyses are descriptive.
Brem Markus, Tucha Thomas
core

The Paradoxes of the Spiritual Self: Disidentification as a Marker of Identity

Journal for the Scientific Study of Religion, EarlyView.
ABSTRACT This study examines how practitioners of self‐spirituality conceptualize their spiritual identity. On the basis of 62 in‐depth interviews with secular Jewish Israelis engaged in various spiritual practices, we find that spiritual identity is constructed through a distinctive cultural logic we term disidentification—a systematic resistance to ...
Nurit Zaidman, Michal Pagis
wiley +1 more source

Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future

Public Budgeting &Finance, EarlyView.
Abstract I survey recent research on subnational income tax policy, arguing that a defining feature is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where income should be taxed and the effects of these tax rules on the interjurisdictional mobility of people and jobs.
David R. Agrawal
wiley +1 more source

The Governance, Legitimacy and Efficacy of Facebook's Oversight Board: A Model for Global Tech Platforms?

Emerging Media
In May 2020, the social media giant Meta, parent company of social media platforms Facebook and Instagram, established an Oversight Board to allow some recourse to the content moderation policy of the company. The Oversight Board is an experiment in self-
Peng Hwa Ang, Sherly Haristya
doaj +1 more source

TRANSFER PRICING AS A REGULATORY MECHANISM FOR FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES IN COUNTRIES WITH DIFFERENT TAX SYSTEMS: COMPARATIVE ANALYSIS

Соціально-економічні відносини в цифровому суспільстві
This article presents a comparative analysis of transfer pricing as a regulatory mechanism for enterprises engaged in foreign economic activity across countries with diverse tax systems, including the United States, the United Kingdom, Germany, China ...
Oleksandr Kuznyetsov
doaj +1 more source

Mechanical Strength: An Unrecognised Target in the Genetic Improvement of Crops

Plant Biotechnology Journal, EarlyView.
ABSTRACT Leaf angle (LA) is a crucial agronomic trait influencing planting density and crop yield. Previous research highlighted the importance of cellular variations in the ligular region for determining LA, but the underlying regulatory mechanisms remain unclear.
Qingbiao Shi +17 more
wiley +1 more source

THE MODERATING ROLE OF PROFITABILITY IN THE FIELD OF ANALYZING THE EFFECT OF EXCHANGE RATES, TAX PLANNING AND AGENCY COSTS ON TRANSFER PRICING

IJEBD (International Journal of Entrepreneurship and Business Development)
Purpose: This study aims to determine the causal relationship between exchange rate, tax planning, and agency costs on transfer pricing, and to examine the moderating role of profitability within transportation and logistics companies in Indonesia ...
Azizah Fitriani, Saiful Anam, Rony Wardhana +2 more
doaj +1 more source

TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES [PDF]

Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over
Balaciu Diana, Pop Cosmina, Pop Valer
core

Representationalism and the Spatial Representational Contents of Afterimage Experiences

Analytic Philosophy, EarlyView.
ABSTRACT Experiences of afterimages have often been cited as counterexamples to representationalism about vision, that is, as counterexamples to the thesis that the phenomenal character of a visual experience is completely determined by its representational content. In this paper, I discuss a possible counterexample to representationalism that is based
René Jagnow
wiley +1 more source

transfer pricing
arm’s length principle
arm's length principle

multinational enterprises
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