Results 51 to 60 of about 286,795 (335)

AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS [PDF]

Annals of the University of Petrosani: Economics, 2015
Transfer pricing are the prices at which a company transfers physical goods and intangible property or provides services to affiliated companies. Transfer pricing mechanism is the most frequently used instrument for the transfer of the tax base from ...
ANDREEA LAVINIA CAZACU (NEAMŢU)
doaj  

EVALUATION OF THEORETICAL AND EMPIRICAL RESEARCHES ON TRANSFER PRICING

Ekonomika, 2011
This article is structured as follows. The introduction provides a brief explanation of transfer pricing and its significance to practitioners and researchers. The purpose of transfer pricing is next considered.
Martynas Novikovas
doaj   +1 more source

Cu‐Based MOF/TiO2 Composite Nanomaterials for Photocatalytic Hydrogen Generation and the Role of Copper

Advanced Functional Materials, EarlyView.
HKUST‐1/TiO2 composite materials show a very high photocatalytic hydrogen evolution rate which increases as a function of the irradiation time until reaching a plateau and even surpasses the performance of the 1%Pt/TiO2 material after three photocatalytic cycles.
Alisha Khan, Marie Le Pivert, Alireza Ranjbari, Diana Dragoe, Daniel Bahena‐Uribe, Christophe Colbeau‐Justin, Christian Herrero, Dorota Rutkowska‐Zbik, Johnny Deschamps, Hynd Remita   +9 more
wiley   +1 more source

UPAYA MEMINIMALISIR TRANSFER PRICING PADA HUKUM PERPAJAKAN INTERNASIONAL

RechtIdee, 2022
transfer pricing merupakan kebijakan perusahaan dalam menentukan harga transfer suatu transaksi baik itu barang, jasa, harta tak berwujud, ataupun transaksi finansial yang dilakukan oleh perusahaan pada anak perusahaan.
Kevin Bhuana Islami, Darminto Hartono Paulus   +1 more
doaj   +1 more source

Copper‐based Materials for Photo and Electrocatalytic Process: Advancing Renewable Energy and Environmental Applications

Advanced Functional Materials, EarlyView.
Cu‐based catalysts as a cornerstone in advancing sustainable energy technologies are fully reviewed in this manuscript, highlighting their potential in photo‐ and electrocatalysis. It includes metallic copper, copper oxides, copper sulfides, copper halide perovskites, copper‐based metal–organic frameworks (MOFs), and covalent organic frameworks (COFs),
Jéssica C. de Almeida, Yanjie Wang, Thais A. Rodrigues, Paulo H. H. Nunes, Vagner R. de Mendonça, Paulo H. E. Falsetti, Leticia V. Savazi, Tao He, Alexandra V. Bardakova, Aida V. Rudakova, Jie Tian, Alexei V. Emeline, Osmando F. Lopes, Antonio Otavio T. Patrocínio, Jia Hong Pan, Caue Ribeiro, Detlef W. Bahnemann   +16 more
wiley   +1 more source

Transfer Pricing – An Analysis from the Romania`s Perspective [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
Given the fact that through transfer pricing companies could move profits from high tax jurisdictions to low ones, world countries have begun to pay particular attention to transfer pricing subject, adopting specific legislation in this respect.
Ioana Ignat
doaj  

Single‐Step Conversion of Metal Impurities in CNTs to Electroactive Metallic Nitride Nanoclusters for Electrochemical CO2 Reduction

Advanced Functional Materials, EarlyView.
A single‐step, low‐temperature co‐pyrolysis process removes encapsulated seed metal NPs (10–50 nm) from CNTs, redistributing them as surface‐anchored metal and metal–nitride NCs (1–1.5 nm). Herein, Ni3N NCs achieve an ultra‐low onset overpotential for CO2 reduction to CO with >98% Faradaic efficiency across 100–700 mA cm−2.
Ahmed Badreldin, John Pellessier, Francisco Alejandro Ospina Acevedo, Siyuan Fang, Carter Racine, Jin Feng, Alvin Chang, Yulu Ge, Yang Gang, Shengyao Wang, Xiaokun Yang, Sergei Ivanov, Zhenxing Feng, Yun Hang Hu, Perla B. Balbuena, Ying Li   +15 more
wiley   +1 more source

Faktor-Faktor yang Mempengaruhi Pengungkapan Kebijakan Metode Transfer Pricing dalam Laporan Keuangan

Jurnal Akuntansi Indonesia, 2020
Transfer Pricing merupakan isu yang penting, khususnya terkait dengan aspek perpajakan dari transaksi afiliasi. Penelitian ini difokuskan pada isu transfer pricing, terutama masalah pengungkapan kebijakan metode transfer pricing di dalam laporan ...
Hani Werdi Apriyanti, Devi Permatasari, Khoirul Fuad   +2 more
doaj   +1 more source

Bimetallic Nanoparticles as Cocatalysts for Photocatalytic Hydrogen Production

Advanced Functional Materials, EarlyView.
Recent developments have introduced bimetallic nanoparticles as effective cocatalysts for photocatalytic systems. This review explores the rapidly expanding research on bimetallic cocatalysts for photocatalytic production of hydrogen, emphasizing the creation of carrier‐selective contacts, localized surface plasmon resonance effects, methodologies for ...
Yufen Chen, Asier Agrelo‐Lestón, Ignasi Burgués‐Ceballos, Jordi Llorca, Lluís Soler   +4 more
wiley   +1 more source

A Complementary Hole‐Transport Layer of PTAA and SAM on FTO Substrate for p‐i‐n Structured Perovskite Solar Cells

Advanced Functional Materials, EarlyView.
The complementary roles of Poly[bis(4‐phenyl)(2,4,6‐trimethylphenyl)amine (PTAA) and self‐assembly monolayer (SAM) in a composite hole transport layer for rough fluorine‐doped tin oxide substrates are demonstrated, with PTAA preferentially depositing in the valleys and SAM occupying the peaks, resulting in improved surface potential uniformity ...
Yihao Wang, Mengnan Zhang, Meng Zhang, Xu Liu, Mingwoo Lee, Ziyue Feng, Xiaojie Yuan, Ziheng Liu, Jae Sung Yun, Jiangtao Xu, Xiaojing Hao   +10 more
wiley   +1 more source