Results 91 to 100 of about 286,795 (335)
Notas Económicas, 2008 Well understood in economics, accounting, finance, and legal research, transfer pricing has rarely been comprehensively explored in organization management literature.
Dan Li, Manuel Portugal Ferreira
doaj +1 more source
Corporate Governance and Transfer Pricing
, 2023 Sophie Louis Laurent Andia +1 more
openalex +2 more sources
Cash transfers in the context of carbon pricing reforms in Latin America and the Caribbean [PDF]
, 2022 Leonard Missbach +2 more
openalex +1 more source
Advanced Functional Materials, EarlyView.In this study, the preparation techniques for silver‐based gas diffusion electrodes used for the electrochemical reduction of carbon dioxide (eCO2R) are systematically reviewed and compared with respect to their scalability. In addition, physics‐based and data‐driven modeling approaches are discussed, and a perspective is given on how modeling can aid ...
Simon Emken +6 more
wiley +1 more source
Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions [PDF]
For mitigating the problems of transfer pricing formula apportionment (FA) is discussed intensively. However, FA could even be more harmful than transfer pricing because income shifting would require changing economic decisions instead of just taking ...
Dirk Simons +2 more
core
Advanced Functional Materials, EarlyView.PTFE nanoparticle–anchored rGO (rGO@PTFE) for scalable solvent‐free fabrication of ultra‐thick, high‐density cathodes, achieving high conductivity (9.55 S cm−1), lithium transference (0.73), and improved wettability, is developed. The resulting cathode delivers 15.2 mAh cm−2 areal and 563 mAh cm−3 volumetric capacities, with full cells exhibiting 637 ...
Juhee Yoon +7 more
wiley +1 more source
Multinational transfer pricing of intangible assets and tax audit adjustments: evidence from Indonesia [PDF]
, 2015 Purpose – This paper examines the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian tax auditors to ensure ...
Ahmed, Z, Habib, A, Muhammadi, AH
core
Advanced Functional Materials, EarlyView.Ni1‐Bi1 dual‐atom dopants are achieved for activating Ru lattices without blocking noble atoms. This model exhibits an ultralow overpotential of 11.4 mV and superb stability at 10 mA cm−2 toward hydrogen evolution reaction, enabling a proton exchange membrane water electrolyzer that needs only 2.233 V to reach 3.0 A cm−2 and operates stably at 1.0 A cm−
Shuiping Luo +17 more
wiley +1 more source
Transfer Pricing – a Fiscal Issue [PDF]
Lately a frequently used practice to reduce fiscal costs is the commercial transactios of products between subsidiaries of multi-national entities depending on their actual purposes or strategic objectives.
Anca BANDOI +2 more
core
Pengaruh Profitabilitas, Transfer Pricing dan Likuiditas Terhadap Tax Avoidance
, 2022 Mohammad Ganang Prasetyo +2 more
openalex +2 more sources