Results 131 to 140 of about 286,795 (335)

Transfer Pricing: Challenges and Solutions Within the ASEAN Regime [PDF]

open access: yes, 2016
Transfer pricing has recently gained a prominent highlight in ASEAN countries. Eventhough transfer pricing policy has already been enacted by most of each ASEAN member states, there still exists loopholes – especially involving the transactions of cross ...
Florence, J. (Jane)
core  

Reassessing Electrolyte Design for Non‐Aqueous Magnesium Batteries: Atomistic Structures and Performance Optimization

open access: yesAdvanced Materials, EarlyView.
This review systematically examines recent advances in non‐aqueous electrolytes for rechargeable magnesium batteries, focusing on chlorine‐containing and chlorine‐free systems. It highlights the interdependent relationship between electrolyte compositions, atomistic structures, and electrochemical performance.
Hao Xu   +10 more
wiley   +1 more source

Optimized transfer-pricing model for Asia Pacific [PDF]

open access: yes, 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  

3D Anodic Alumina Nanoarchitectures: A Decade of Progress from Foundational Science to Functional Metamaterials

open access: yesAdvanced Materials, EarlyView.
Ordered three‐dimensional anodic aluminum oxide (3D‐AAO) nanoarchitectures with longitudinal and transverse pores enable architecture‐driven metamaterials. The review maps fabrication advances, including hybrid pulse anodization, and shows how 3D‐AAO templates tailor properties across magnetism, energy, catalysis, and sensing.
Marisol Martín‐González
wiley   +1 more source

Determinants of Transfer Pricing Decisions and Its Impact on Tax Avoidance

open access: yesRiset Akuntansi dan Keuangan Indonesia
The purpose of this study was to obtain empirical evidence regarding the variables that may affect a company's decision of employing transfer pricing along with how that choice may affect tax avoidance.
Nico Alexander
doaj   +1 more source

Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing [PDF]

open access: yes
In this paper we show that the ability of multinational firms to manipulate transfer prices affects the tax sensitivity of foreign direct investment (FDI).
Céline Azémar, Paolo Gregory Corcos
core  

The Transfer Pricing Problem: A Proposal for Simplification. [PDF]

open access: yes, 2006
This Article focuses on the problem of transfer pricing from an international taxation perspective. It elaborates two major points using game theory as a theoretical framework.
Baistrocchi , Eduardo A.
core   +1 more source

TRANSFER PRICING METHODS IN BRAZIL

open access: gold, 2015
Shailan Harsardbhai Patel
openalex   +1 more source

Advanced Porous Materials for Maritime Carbon Capture

open access: yesAdvanced Materials, EarlyView.
Carbon capture from emission sources, such as marine vessels, has attracted significant attention over the years. To achieve this goal, sorbents such as metal–organic frameworks (MOFs), porous polymer networks (PPNs), covalent organic frameworks (COFs), and their post‐synthetic modifications are currently being explored.
Kelechi Festus   +6 more
wiley   +1 more source

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