Transfer Pricing and Tax Havens: Mending the LDC Revenue Net [PDF]
, 2004 The paper deals primarily with the use of transfer pricing and tax havens by multinational businesses to defer, avoid, or (depending on whether one views manipulation of transfer prices as involving avoidance or evasion) evade taxes levied by the country
Charles E. McLure, Jr.
core
From Materials to Systems: Challenges and Solutions for Fast‐Charge/Discharge Na‐Ion Batteries
Advanced Energy Materials, EarlyView.This review systematically analyzes the key characteristics limiting the fast‐charge/discharge capability of Na‐ion batteries (SIBs) from a multi‐scale perspective encompassing electrode materials, the electrode‐electrolyte interface, and the system. Furthermore, it presents practical solution strategies for the fundamental issues arising at each scale,
Bonyoung Ku +5 more
wiley +1 more source
Pengaruh Beban Pajak, Tunneling Incentive, dan Ukuran Perusahaan terhadap Keputusan Perusahaan dalam Melakukan Transfer Pricing (Studi Empiris pada Perusahaan Multinasional yang Listing di Bursa Efek Indonesia Tahun 2013-2017) [PDF]
, 2018 This study aims to determine the effect of tax expense, tunnelingincentive and firm size to transfer pricing. This research is qualitative. Population in this research is multinational company subsector that listed in BEI during period of 2013 until 2017.
Khotimah, S. K. (Siti)
core
Advanced Energy Materials, EarlyView.This review provides a bottom‐up evaluation of sodium‐ion battery safety, linking material degradation mechanisms, cell engineering parameters, and module/pack assembly. It emphasizes that understanding intrinsic material stability and establishing coordinated engineering control across hierarchical levels are vital for preventing degradation coupling ...
Won‐Gwang Lim +5 more
wiley +1 more source
Optimized transfer-pricing model for Asia Pacific [PDF]
, 2011 Thesis (M. Eng. in Logistics)--Massachusetts Institute of Technology, Engineering Systems Division, 2011.Cataloged from PDF version of thesis.Includes bibliographical references (p.
Liang, Kelly (Kelly JieRu)
core
Sulfide‐Based Electrolytes for All‐Solid‐State Sodium Batteries
Advanced Energy Materials, EarlyView.This review covers the structural features and synthesis strategies of sulfide‐based solid electrolytes, as well as critical challenges related to conductivity, interfacial and moisture stability, and scaling‐up for practical application in Sodium‐based All Solid‐State Batteries.
Han Yang +6 more
wiley +1 more source
Transfer Pricing Rules, OECD Guidelines, and Market Distortions [PDF]
We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries.
Kristian Behrens +2 more
core +3 more sources
TRANSFER PRICING IN THE MECHANISM OF FORMING A MODERN CORPORATE GOVERNANCE SYSTEM
Фінансово-кредитна діяльність: проблеми теорії та практикиThe article presents a comprehensive theoretical and methodological study of transfer pricing as a key instrument of corporate governance and state regulation in the field of foreign economic activity.
Олександр Кузнєцов +1 more
doaj +1 more source
The conditions of decision making in transactions of linked enterprises [PDF]
Along with the development of world and regional economy the importance of the transfer pricing is growing up. In the paper, some results of research accomplished in Poland, in 2006, are partly presented.
Janusz Kroik, Zbigniew Malara
core
Pengaruh Pajak, Tunneling Incentive, Dan Reputasi Auditor Terhadap Keputusan Untuk Melakukan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2014-2016 [PDF]
, 2017 The research was purposed to find out whether tax, tunneling incentive, and auditor reputation to determine transfer pricing decision by manufacturing company on Indonesian Stock Exchange.
Yusuf, Wahyudin
core