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TAX OPTIMIZATION THROUGH TRANSFER PRICING, COMMON AND MANIPULATIVE PRACTICE [PDF]
This paper is about how multinational enterprises choose transfer prices in the presence of differential corporate income tax rates. A transfer prince is a value placed on the goods which are traded between divisions of an organization.
Cuzdriorean Dan Dacian +1 more
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This article may be purchased at the IBFD online shop at https://www.ibfd.org/shop/journal/exploring-challenging-landscape-transfer-pricing-governance-low-income-countries-case .Mispricing of group transactions among MNEs is a key concern for low-income ...
Sebalamu, B, Jelfs, P
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Advanced Science, EarlyView.Tensile‐strained bismuth nanosheets (TS‐BiNs) achieve a formate Faradaic efficiency of 92% at −1000 mA cm−2 and enable stable production of pure formic acid (HCOOH) in a solid‐state electrolyte reactor. Theoretical calculations reveal that the introduced strain lowers the energy barrier for *OCHO intermediate formation, fundamentally enhancing the ...
Shiqi Li +16 more
wiley +1 more source
ĐIỀU CHỈNH PHÁP LUẬT THUẾ CHỐNG CHUYÊN GIA CỦA TRUNG QUỐC ĐỐI VỚI CÁC CÔNG TY ĐA QUỐC GIA
Tạp chí Khoa học Đại học Cần Thơ, 2004 Chinais one of the largest recipients of foreign investment capital in recent years. Particularly in the year 2003,Chinais the largest recipient of foreign investment capital in the world with total capital of US$ 52 billion. Foreign investment capital
Nguyễn Tấn Phát
doaj
Notas Económicas, 2008 Well understood in economics, accounting, finance, and legal research, transfer pricing has rarely been comprehensively explored in organization management literature.
Dan Li, Manuel Portugal Ferreira
doaj +1 more source
, 2019 On January 31st, 2019, the Supreme Court of Denmark (Højesteret) gave its decision in the case of Skatteministeriet v. Microsoft Danmark ApS (Case 75/2018). This case concerned two questions: firstly, whether the transfer pricing documentations submitted
Williams, Lawrence,
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N‐Doping Activated Presodiation Enhances Sodium‐Ion Provision in Hard Carbon Anodes
Advanced Science, EarlyView.Introducing pyrrolic‐N sites enables efficient presodiation and stronger PF6− capture, thus pre ‐ forming a robust inorganic‐rich SEI layer in hard carbon anodes. ABSTRACT Hard carbon (HC) is considered the most promising anode material for commercial sodium‐ion batteries (SIBs), yet it still faces critical challenges such as low initial Coulombic ...
Hua Lin +8 more
wiley +1 more source
Hydrothermal Humification of Biomass for Circular Carbon Management in Sustainable Agro‐Ecosystems
Advanced Science, EarlyView.This article provides a comprehensive overview of biomass hydrothermal humification for building sustainable agro‐ecosystems. It examines the chemical transformation mechanisms and the functional benefits of the produced humic acids in soil remediation.
Ziyun Liu +4 more
wiley +1 more source
Quality of reporting on transfer pricing: Prerequisite of the quality tax reporting of related parties [PDF]
Anali Ekonomskog fakulteta u Subotici, 2018 Category of transfer pricing, as prices generated in relationships between related parties constituting the so-called 'groupings' has escalated in recent decades, with the escalation of now, freely speaking, the unstoppable process of globalization.
Jovanović Tatjana
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Статистика и экономика, 2016 This article discusses methods of transfer pricing as a set of methods and operations on the justification of compliance rates in a transaction between related parties market level.
Olga A. Kirova, Nikolaj E. Nazarov
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