Results 61 to 70 of about 19,949 (289)

Transfer pricing for financial institutions /

open access: yes, 2001
A cutting-edge study of transfer pricing in the increasingly competitive financial services sector. It examines the many issues involved and suggests different techniques for establishing efficient transfer pricing systems. This book is essential reading
Smullen, John.
core  

Transient Laser‐Shocked Synthesis of Amorphous Layer‐Supported Metal Nanocrystals for Efficient Nitrate Reduction

open access: yesAdvanced Materials, EarlyView.
A general, versatile laser‐shock synthesis process is reported to produce various bimetallic CuNi, CuFe, CuCo, and medium‐entropy CuFeCoNi heterostructures, in which crystalline metal nanoparticles are anchored to amorphous hydroxide supports. During nitrate reduction reaction, the heterostructures undergo dynamic amorphous/crystalline reconstruction ...
Weihua Guo   +18 more
wiley   +1 more source

Transfer Pricing – a Fiscal Issue [PDF]

open access: yes
Lately a frequently used practice to reduce fiscal costs is the commercial transactios of products between subsidiaries of multi-national entities depending on their actual purposes or strategic objectives.
Ion TOMITA   +2 more
core  

Photocatalytic Water Splitting on the Lunar Surface: Prospects for In Situ Resource Utilization

open access: yesAdvanced Materials Interfaces, EarlyView.
Water has been found in craters on the moon nearby locations which are illuminated >80% of the time. Photocatalysis uses energy from sunlight to drive chemical reactions such as water splitting to produce oxygen and hydrogen. It is a scalable technology that requires lighter equipment and utilizes resources available on the moon. ABSTRACT The discovery
Ranjani Kalyan   +6 more
wiley   +1 more source

Transfer Pricing Rules, OECD Guidelines, and Market Distortions [PDF]

open access: yes
We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries.
Kristian Behrens   +2 more
core   +2 more sources

An economic perspective on transfer pricing

open access: yes, 2006
This chapter reviews the recent economic literature on transfer pricing. As a starting point, we take Hirshleifer's transfer pricing model and discuss the basic structure of the most widely used model extensions.
Göx, Robert F; https://orcid.org/   +4 more
core   +1 more source

From the Discovery of the Giant Magnetocaloric Effect to the Development of High‐Power‐Density Systems

open access: yesAdvanced 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

Gray Markets and Multinational Transfer Pricing [PDF]

open access: yes
Gray markets arise when a manufacturer's products are sold outside of its authorized channels, for instance when goods designated for a foreign market are resold domestically.
Francesco Bova, Romana L. Autrey
core  

Next‐Generation Water Treatment With Molybdenum Disulfide: Dual‐Functionality in Pollutant Adsorption and Photocatalysis

open access: yesAdvanced Materials Technologies, EarlyView.
ABSTRACT Molybdenum disulfide (MoS2) has attracted attention as a promising material due to the growing demand for environmentally friendly, cost‐effective, and efficient water treatment techniques. With its physicochemical characteristics, this stratified bidimensional material allows it to be highly effective in adsorption and catalytic performance ...
Pariksha Bishnoi   +4 more
wiley   +1 more source

The Transfer Pricing of Intangibles\ud

open access: yes, 2005
Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular challenges for taxation and revenue authorities.
Markham, Michelle, Markham, Michelle A.
core  

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