Results 61 to 70 of about 286,048 (236)
Advanced Science, EarlyView.Biomass‐ and solid waste‐derived sustainable single‐atom catalysts (Sus‐SACs) provide a cost‐effective and renewable approach to catalyst design. This review summarizes precursor selection, including AI‐assisted screening, synthesis strategies with emphasis on ultrafast methods, and advanced characterization techniques.
Hongzhe He +8 more
wiley +1 more source
Transfer Pricing: Challenges and Solutions Within the ASEAN Regime [PDF]
, 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)
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Advanced Science, EarlyView.Anode‐free sodium‐ion batteries are examined using carbonate‐, glyme‐, and localized high‐concentration electrolytes. Distinct sodium plating morphologies are identified by operando optical microscopy, revealing uniform crystalline deposition for glyme‐based systems.
Moritz Exner +7 more
wiley +1 more source
Transfer Pricing by U.S.-Based Multinational Firms [PDF]
This paper examines how prices set by multinational firms vary across arm's-length and related-party customers. Comparing prices within firms, products, destination countries, modes of transport and month, we find that the prices U.S.
Andrew B. Bernard +2 more
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Advanced Science, EarlyView.The microcrystalline structure of hard carbon derived from green sandalwood is modulated by controlling the steric hindrance effect of the precursor, thereby significantly enhancing ion diffusion kinetics. When utilized in sodium‐ion batteries, it demonstrates excellent cycle life, exceeding 7000 cycles, as well as superior low‐temperature performance,
Xiping Zhang +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
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Advanced Science, EarlyView.This work provides an effective strategy for selectively extracting 212Pb and 212Bi from the decay chain of 232Th as well as its mechanism illustration. Using the novel strategy, 2.07 MBq of 212Pb is successfully separated from 232Th and its daughters, which enables the supply of 212Pb/212Bi directly from the abundant natural thorium resource to be ...
Lifeng Chen +11 more
wiley +1 more source
Multinational transfer pricing of intangible assets and tax audit adjustments: evidence from Indonesia [PDF]
, 2015 Purpose – This paper examines the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian tax auditors to ensure ...
Ahmed, Z, Habib, A, Muhammadi, AH
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Advanced Science, EarlyView.A rapid and scalable 10 min BaTiO3 (BTO) nanocoating uniformly encapsulates Li‐P‐S‐X sulfide electrolytes, serving as a dielectric “shield” that enhances air stability, reduces cost, and mitigates interfacial degradation. This multifunctional coating enables fast‐charging, durable all‐solid‐state batteries with ultralong cycling stability (>10 000 ...
Wenjin Li +10 more
wiley +1 more source
PENGARUH BEBAN PAJAK DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi pada Perusahaan Manufaktur Sektor Aneka Industri Sub Sektor Otomotif Dan Komponen yang listing di Bursa Efek Indonesia tahun 2011 - 201 6 ) [PDF]
, 2017 ABSTRAK Transfer pricing merupakan harga yang timbul akibat adanya transaksi jual, beli ataupun berbagi sumber daya antar perusahaan yang memiliki hubungan istimewa.
Dian Rudiana, 134020327
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