Results 231 to 240 of about 5,379,724 (288)
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Energy Economics, 2020
In the course of the energy transition, load and supply centers are growing apart in electricity markets worldwide, rendering regional price signals even more important to provide adequate locational investment incentives.
M. Ambrosius +5 more
semanticscholar +1 more source
In the course of the energy transition, load and supply centers are growing apart in electricity markets worldwide, rendering regional price signals even more important to provide adequate locational investment incentives.
M. Ambrosius +5 more
semanticscholar +1 more source
National Tax Journal, 1990
Explains how transfer pricing rules have become a major factor in determining U.S. tax liability of multinational firms. Discusses foreign-owned U.S. corporations, worldwide activity of U.S. multinationals, and the application of formulary methods.
openaire +2 more sources
Explains how transfer pricing rules have become a major factor in determining U.S. tax liability of multinational firms. Discusses foreign-owned U.S. corporations, worldwide activity of U.S. multinationals, and the application of formulary methods.
openaire +2 more sources
Will land transfer always increase technical efficiency in China?—A land cost perspective
Land Use Policy, 2019The increasingly open market in China has ushered significant changes in the Chinese agricultural sector. Most existing research indicates that land transfer improves technical efficiency. However, this study finds that from the perspective of land cost,
Yu Liu +3 more
semanticscholar +1 more source
2012
Deze pocket bevat een verzameling van belangrijke transfer pricing bronnen voor de Nederlandse gebruiker. Naast de Nederlandse wetgeving en publicaties, is documentatie opgenomen van de OESO, de EU en het EU Joint Transfer Pricing Forum en de PATA.
Damsma, BWAM, Kamhuis, HJ
+5 more sources
Deze pocket bevat een verzameling van belangrijke transfer pricing bronnen voor de Nederlandse gebruiker. Naast de Nederlandse wetgeving en publicaties, is documentatie opgenomen van de OESO, de EU en het EU Joint Transfer Pricing Forum en de PATA.
Damsma, BWAM, Kamhuis, HJ
+5 more sources
Transfer Pricing Audits: Suitability of Transfer Pricing Documentation
Intertax, 2017Article 26 of Legislative Decree No. 78/2010 introduced in Italy a rewarding regime related to the non-application of penalties involving intercompany transfer pricing adjustments in connection with taxpayer’s submission to the Tax Authorities of ‘suitable’ documentation to support taxpayer’s transfer pricing policies.
openaire +1 more source
, 2018
Unreasonable industrial land price in China not only lead to a waste of resources and inefficient land use, but also seriously restrict the industrial optimizing configuration and layout.
Wei Chen, Yue Shen, Yanan Wang, Qun Wu
semanticscholar +1 more source
Unreasonable industrial land price in China not only lead to a waste of resources and inefficient land use, but also seriously restrict the industrial optimizing configuration and layout.
Wei Chen, Yue Shen, Yanan Wang, Qun Wu
semanticscholar +1 more source
Production and operations management, 2019
We consider an integrated multinational firm (MNF) who produces a product in a low‐tax country and sells it in a high‐tax country. The global firm faces the decision of whether to sell the product (and at what price) to an external rival in the retail ...
V. Hsu, Wenqiang Xiao, Jiayan Xu
semanticscholar +1 more source
We consider an integrated multinational firm (MNF) who produces a product in a low‐tax country and sells it in a high‐tax country. The global firm faces the decision of whether to sell the product (and at what price) to an external rival in the retail ...
V. Hsu, Wenqiang Xiao, Jiayan Xu
semanticscholar +1 more source
2015
The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited.
Becker, Johannes, Davies, Ronald B.
openaire +2 more sources
The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited.
Becker, Johannes, Davies, Ronald B.
openaire +2 more sources
Do nanofluids affect the future of heat transfer?“A benchmark study on the efficiency of nanofluids”
Energy, 2018In this research, the thermal performance and economic efficiency of nanofluids are investigated. Considering that the economic justification is the most important factor for the survival of industry and the advancement of invention, price-performance ...
Ali Alirezaie +3 more
semanticscholar +1 more source
A Multi-Echelon Global Supply Chain Network Design Based on Transfer-Pricing Strategy
Journal of Industrial Integration and Management, 2019An inimitable global supply chain would provide multinational enterprises (MNEs) competitive advantage and transfer pricing strategy to coordinate the relationship between the facilities within the global value chain.
Rongyao Zhang, Kan Wang
semanticscholar +1 more source