Results 51 to 60 of about 19,949 (289)

Transfer Pricing of Manufacturing Companies in Indonesia

open access: yesAccounting Analysis Journal, 2020
This study aims to analyze the effect of the variables of Tax, Mechanism of Bonuses, Foreign Ownership, and Company Size on Transfer Pricing Transactions in manufacturing companies.
Rohmah Hikmatin, Trisni Suryarini
doaj   +1 more source

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

Neuromorphic Electronics for Intelligence Everywhere: Emerging Devices, Flexible Platforms, and Scalable System Architectures

open access: yesAdvanced Materials, EarlyView.
The perspective presents an integrated view of neuromorphic technologies, from device physics to real‐time applicability, while highlighting the necessity of full‐stack co‐optimization. By outlining practical hardware‐level strategies to exploit device behavior and mitigate non‐idealities, it shows pathways for building efficient, scalable, and ...
Kapil Bhardwaj   +8 more
wiley   +1 more source

ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2011
The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting.
openaire   +1 more source

Lead Halide Perovskite Photoelectrocatalysis

open access: yesAdvanced Materials, EarlyView.
Lead halide perovskite semiconductors have emerged as highly promising materials for solar fuel and chemical synthesis. This perspective discusses advances made in the rational photoelectrode design to improve solar‐to‐chemical conversion, product scope, and scalability.
Virgil Andrei
wiley   +1 more source

Transfer pricing in view of tax planning

open access: yesПроблеми Законності, 2018
Transfer pricing for the tax legislation of Ukraine is a new phenomenon. This situation has caused a number of unresolved issues in both law enforcement and tax law science.
Олександрівна Марія Бондаренко
doaj   +1 more source

Transfer pricing documentation requirements for the correct application of the "arm’s-length" principle in Italy [PDF]

open access: yes, 2022
openL’ultima modifica normativa apportata all’art. 110, co. 7, del TUIR, introdotta dal D.L. n. 50 del 24 Aprile 2017, prevede la determinazione dei prezzi di trasferimento in base all’arm’s length principle in luogo del “valore normale”; ciò al fine di
BACCARELLI, GIOIA AURORA
core  

Ultrathin Li Metal Anodes: Quantitative Design Principles and Manufacturability Across Liquid and Solid‐State Batteries

open access: yesAdvanced Materials, EarlyView.
Ultrathin lithium metal anodes (≤15 µm) offer a promising route to high‐energy‐density batteries due to their high capacity and low potential. This review presents design principles for ultrathin Li, evaluates fabrication strategies, and discusses challenges in liquid and solid‐state cells.
Cheng Wang   +9 more
wiley   +1 more source

Co1/Ru Single‐Atom Alloy Catalyst for Sustainable Polypropylene Hydrogenolysis to Long‐Chain Liquid Products

open access: yesAdvanced Materials, EarlyView.
A titania‐supported Co1/Ru single‐atom alloy catalyst enables efficient polypropylene hydrogenolysis. Ru─Co─Ru motifs maintain Ru activity while suppressing excessive chain scission to gaseous products. Both virgin and waste plastics achieve high, environmentally and economically optimal C11+ liquid yields, supporting sustainable chemical recycling ...
Yuzhen Ge   +6 more
wiley   +1 more source

ASPEK PERPAJAKAN DALAM PRAKTEK TRANSFER PRICING

open access: yesJurnal Akuntansi dan Keuangan, 2000
Transfer pricing is defined as a special price for sale that is used in exchange of interdivisional to record the revenue of the selling division and expense of the buying division.
Yenni Mangoting
doaj  

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