Results 81 to 90 of about 286,048 (236)
Duopolistic competition, taxes, and the arm's-length principle [PDF]
, 2007 Numerous (high-tax) countries presume that multinational firms use their transferpricing policies to shift profits into countries with lower tax rates. To avoid the corresponding loss in tax revenues, tax authorities develop constantly tightening rules ...
Korn, Evelyn, Lengsfeld, Stephan
core
Advanced Energy Materials, EarlyView.This review provides a bottom‐up evaluation of sodium‐ion battery safety, linking material degradation mechanisms, cell engineering parameters, and module/pack assembly. It emphasizes that understanding intrinsic material stability and establishing coordinated engineering control across hierarchical levels are vital for preventing degradation coupling ...
Won‐Gwang Lim +5 more
wiley +1 more source
Sulfide‐Based Electrolytes for All‐Solid‐State Sodium Batteries
Advanced Energy Materials, EarlyView.This review covers the structural features and synthesis strategies of sulfide‐based solid electrolytes, as well as critical challenges related to conductivity, interfacial and moisture stability, and scaling‐up for practical application in Sodium‐based All Solid‐State Batteries.
Han Yang +6 more
wiley +1 more source
Advanced Energy Materials, EarlyView.This study investigates the feasibility of scaling up Prussian White (PW)‐based cathode manufacturing at a pilot scale. Through careful PW dehydration combined with optimized aqueous processing, we report the stepwise development of industrially relevant 1 Ah pouch cells and evaluate their performance under various conditions.
Faduma M. Maddar +7 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 Energy Materials, EarlyView.The borate‐based cobalt‐iron catalyst promotes selective oxidation of water rather than chlorine evolution reaction during electrolysis of seawater. When integrated into a zero‐gap electrolyzer prototype, this catalyst supports robust splitting of artificial seawater into oxygen and hydrogen on an extended timescale.
Ananta R. Fareza +10 more
wiley +1 more source
Addressing Bottlenecks to Achieve High‐Energy Sodium‐Ion Cells Using Tin Anodes
Advanced Energy Materials, EarlyView.The challenges in coupling high voltage cathode with Sn‐alloying anode or in anode‐free cell, using glyme based electrolytes to realize high energy Na‐ion cells are reported. Surface protection strategy such as SnO coating on Sn or trapping the parasitic species from poisoning the anode, helps improving the cyclability, with ∼100% capacity retention ...
Parth Desai +11 more
wiley +1 more source
Multinational Taxation and International Emissions Trading [PDF]
Many studies have shown that the activities of multinational corporations are quite sensitive to differences in income tax rates across countries. In this paper, I explore the interaction between multinational taxation and abatement activities under an ...
Fischer, Carolyn
core
Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich +3 more
wiley +1 more source
, 1998 "Today, transfer pricing is about the a/location of income of a multinational enterprise between nations. The introduction of anti-avoidance provisions were in th~ main sufficient to deter companies from shifting profit to overseas associates through under or over pricing of cross border transactions. Tax avoidance, was at the centre.
openaire +3 more sources