Results 141 to 150 of about 286,795 (335)
Studia Universitatis Babeş-Bolyai NegotiaArticle History: Received: 9 December 2024; Reviewed: 18 February 2025; Accepted: 12 March 2025; Available online: 26 March 2025. In today’s interconnected global economy, transfer pricing has emerged as a critical issue for governments worldwide ...
Queen MPOFU
doaj +1 more source
Securitization of Longevity and Mortality Risk [PDF]
This paper deals with Alternative Risk Transfer (ART) through the securitization of longevity and mortality risks in pension plans and commercial life insurance. Various types of such mortality-linked securities are described (e.g., CATM bonds, longevity
Tomas Cipra
core
Factors Affecting the Intention of Local Price Transfer of Businesses in Vietnam
, 2023 Le Thi Tu Oanh Assoc. Prof +2 more
openalex +2 more sources
Clay Reimagined: Phyllosilicates as Future Membrane Technologies
Advanced Materials Interfaces, EarlyView.Recent advancements in membrane technologies based on 2D materials have drawn attention for molecular‐scale separations owing to these materials’ tunable nanoscale interlayer properties. Phyllosilicates, natural and abundant layered clay minerals, have emerged as scalable and cost‐effective candidates.
Min A Kim +4 more
wiley +1 more source
Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data [PDF]
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company, is used to ...
Overesch, Michael
core
Advanced Materials Technologies, EarlyView.The article overviews past and current efforts on caloric materials and systems, highlighting the contributions of Ames National Laboratory to the field. Solid‐state caloric heat pumping is an innovative method that can be implemented in a wide range of cooling and heating applications.
Agata Czernuszewicz +5 more
wiley +1 more source
Advanced Materials Technologies, EarlyView.Recent research on laser‐processed cermets and cemented carbides highlights significant advancements, yet a notable paucity of studies and persistent challenges remain. Efforts are increasingly focused on developing low‐cost, environmentally friendly cermets as alternatives to conventional materials.
Himanshu Singh Maurya +2 more
wiley +1 more source
Ownership Restrictions, Tax Competition and Transfer Pricing Policy [PDF]
This paper analyzes tax/subsidy competition and transfer pricing regulation between governments involved in trade through a multinational firm and a joint venture using an input provided by the former.The paper takes into account the fact that in absence
Diaw, K.
core +1 more source
Advanced Materials Technologies, EarlyView.Additive manufacturing revolutionizes production by enabling on‐demand, customized, and sustainable manufacturing with streamlined supply chains. While metal and polymer AM are well‐established, advanced ceramic AM is rapidly emerging, overcoming traditional material challenges.
Kateryna Oleksandrivna Shvydyuk +2 more
wiley +1 more source