Results 111 to 120 of about 286,795 (335)

THE EFFECT OF PROFITABILITY AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR (EMPIRICAL STUDY OF COAL MINING SUB-SECTOR COMPANIES LISTED ON THE IDX IN 2018-2022)

, 2023
Yesa Amanda Putri, Ina Iskandar, Agustine Dwianika   +2 more
openalex   +1 more source

Passively Ultra Cooling Patch Enabling High‐Efficiency Power‐Water Cogeneration

Advanced Materials, EarlyView.
Photovoltaics are the most viable solar energy technology. This work introduces an ultra‐cooling patch (UCP) for passive thermal management of PV, achieving a 28% increase in power density and a water production rate of 2.2 L day−1. The enhancement results from the aligned channels and configurable heat transfer pathways of the UCP, which significantly
Zhengyi Mao, Yao Yao, Yunhu He, Zhen Yu, Yicheng Han, Junda Shen, Xinxue Tang, Fucong Lyu, Mulin Miao, Yaxin Xu, Zhe Song, Xiaoguang Duan, Yuehong Su, Hongxing Yang, Qiliang Wang, Jian Lu   +15 more
wiley   +1 more source

Transfer pricing as a tax compliance risk [PDF]

, 2010
This paper contributes to the empirical literature on the transfer pricing behavior of multinational firms. Previous research mainly focuses on transfer pricing as a means of tax optimization.
Jost, Sven P., Pfaffermayr, Michael, Winner, Hannes   +2 more
core  

Catalysts for Electrochemical Oxidation of Ammonia: A Comprehensive Review of Fundamentals and Optimization Strategies

Advanced Materials, EarlyView.
Developing robust catalysts for ammonia electrochemical oxidation (AOR) is essential for advancing NH3 utilization technologies. This review summarizes recent progress in catalyst design and mechanistic understanding of AOR. In addition, it systematically investigates strategies to improve AOR performance for various types of catalysts.
Yike Ye, ChenCheng Dai, Kamal Elouarzaki, Gang Wu, Zhichuan J. Xu   +4 more
wiley   +1 more source

Tax Spillovers under Separate Accounting and Formula Apportionment. [PDF]

It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use Formula Apportionment (FA) to tax corporate income, and the EU is debating a switch from Separate ...
Guttorm Schjelderup, Pascalis Raimondos-Møller, Søren Bo Nielsen   +2 more
core  

PENGARUH BEBAN PAJAK DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi pada Perusahaan Manufaktur Sektor Aneka Industri Sub Sektor Otomotif Dan Komponen yang listing di Bursa Efek Indonesia tahun 2011 - 201 6 ) [PDF]

, 2017
ABSTRAK Transfer pricing merupakan harga yang timbul akibat adanya transaksi jual, beli ataupun berbagi sumber daya antar perusahaan yang memiliki hubungan istimewa.
Dian Rudiana, 134020327
core  

Compliance of Documentation Transfer Pricing Requirements in Foreign Direct Investment Enterprises in Vietnam [PDF]

, 2015
Mai Thi Hoang Minh, Nguyễn Thị Bích
openalex   +1 more source

Effects of Transfer Pricing, Tax Haven, and Thin Capitalization on Tax Avoidance

, 2022
I Gusti Ayu Intan Saputra Rini, Mellisa Dipa, Cokorda Krisna Yudha   +2 more
openalex   +2 more sources

The First Review on Nano‐Agricultural Applications of MXene and MBene‐Based Materials for Plant‐Immunoengineering, Controlled Protection, and Inducing Biostimulation Mechanisms

Advanced Materials, EarlyView.
MXene and MBene nanomaterials show significant potential in addressing critical challenges in biomedicine, applied biology, agriculture, and the environment. From a nano‐agricultural perspective, this relatively young field has witnessed emerging advances towards applications for plant‐immunoengineering, biostimulation, and controlled delivery ...
Alireza Rafieerad, Ahmad Amiri, Maik Böhmer, Soofia Khanahmadi   +3 more
wiley   +1 more source

Fund Transfer Pricing: An Empirical Evidence from Nepalese Commercial Banks

, 2022
Raju Bhai Manandhar
openalex   +2 more sources