Results 91 to 100 of about 37,100 (287)

The Distorting Arm's Length Principle [PDF]

open access: yes
To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm's length principle in corporate taxation and use comparable market prices to 'correctly' assess the value of intracompany trade and royalty income of ...
Christian Keuschnigg   +1 more
core  

Financial Accounting Aspects of Transfer Pricing [PDF]

open access: yesИкономика и компютърни науки, 2019
The purpose of the paper is to perform a logical analysis of financial accounting aspects of transfer pricing. Interest in transfer pricing has increased in recent years, but not in terms of their financial accounting impact.
Anita Atanassova
doaj  

Tumour–host interactions in Drosophila: mechanisms in the tumour micro‐ and macroenvironment

open access: yesMolecular Oncology, EarlyView.
This review examines how tumour–host crosstalk takes place at multiple levels of biological organisation, from local cell competition and immune crosstalk to organism‐wide metabolic and physiological collapse. Here, we integrate findings from Drosophila melanogaster studies that reveal conserved mechanisms through which tumours hijack host systems to ...
José Teles‐Reis, Tor Erik Rusten
wiley   +1 more source

Transfer pricing for financial institutions /

open access: yes, 2001
A cutting-edge study of transfer pricing in the increasingly competitive financial services sector. It examines the many issues involved and suggests different techniques for establishing efficient transfer pricing systems. This book is essential reading
Smullen, John.
core  

The value of negotiating cost-based transfer prices [PDF]

open access: yes, 2010
This paper analyzes the potential of one-step transfer prices based on either variable or full costs for coordinating decentralized production and quality-improving investment decisions.
Chwolka, Anne   +6 more
core   +1 more source

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  

Circular RNA expression landscapes in myelodysplastic neoplasms: Associations with mutational signatures and disease progression

open access: yesMolecular Oncology, EarlyView.
In this explorative study, the abundance of circular RNA molecules in bone marrow stem cells was found to be elevated in patients with high‐risk myelodysplastic neoplasms, and to be associated with an increased risk of progression to acute myeloid leukemia.
Eileen Wedge   +17 more
wiley   +1 more source

Network divergence analysis identifies adaptive gene modules and two orthogonal vulnerability axes in pancreatic cancer

open access: yesMolecular Oncology, EarlyView.
Tumors contain diverse cellular states whose behavior is shaped by context‐dependent gene coordination. By comparing gene–gene relationships across biological contexts, we identify adaptive transcriptional modules that reorganize into distinct vulnerability axes.
Brian Nelson   +9 more
wiley   +1 more source

Transfer prices and transactions with related parties [PDF]

open access: yes, 2017
The transfer prices, according to which the transactions between taxpayers are valued, are one of the main areas with whom the domestic and international companies and their tax administrations are dealing.
Dimitrova, Eftimija   +2 more
core   +1 more source

EDNRB‐dependent endothelin signaling reduces proliferation and promotes proneural‐to‐mesenchymal transition in gliomas

open access: yesMolecular Oncology, EarlyView.
Glioma cells mainly express the endothelin receptor EDNRB, while EDNRA is restricted to a perivascular tumor subpopulation. Endothelin signaling reduces glioma cell proliferation while promoting migration and a proneural‐to‐mesenchymal transition associated with poor prognosis. This pathway activates Ca2+, K+, ERK, and STAT3 signalings and is regulated
Donovan Pineau   +36 more
wiley   +1 more source

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