Results 91 to 100 of about 9,433 (299)

TRANSFER PRICES AND MARKET VALUE OF REINSURANCE TRANSACTIONS [PDF]

open access: yesAnnals of the University of Craiova: Economic Sciences Series, 2017
As a result of the increasingly sustainable economic and financial crisis, which is characterized by the diminishing of the sums due to the state budget, the interest of more and more countries, including Romania, for the legalization and control over ...
Andreea - Lavinia CAZACU (NEAMȚU)
doaj  

Transfer pricing: Guidelines and methods [PDF]

open access: yesRevizor, 2018
Bojana Šangić, Jelena Obradović
openaire   +1 more source

OECD revision of chapters I-III and IX of the transfer pricing guidelines: some commets on hierarchy of methods and re-characterization of actual transactions undertaken

open access: yes, 2011
This contribution examines the OECD revision of chapters I-III and IX of the transfer pricing guidelines released on 22 July 2010 and focuses on the hierarchy among the different transfer pricing methods and on the guidance on recognition of actual ...
Maisto, Guglielmo
core  

Transfer Pricing: Purpose of Determination and Factors Affecting Transfer Pricing Determination

open access: yes, 2020
The study discusses several things, including the factors that influence the determination of transfer pricing and the methods used in determining transfer pricing.
Khris, Barnes, Whiteside, Messina
core  

Strategi Pajak Perusahaan Multinasional Melalui Transfer Pricing [PDF]

open access: yes, 2021
Strategi pajak perusahaan multinasional melalui transfer pricing. Riset tentang praktik harga wajar transaksi dan pemilihan metode transfer pricing yang tepat antar pihak afiliasi. Riset penelitian ini bertujuan untuk mengetahui strategi perusahaan
Sianturi, Amres
core  

Automated Extraction of Multicomponent Alloy Data Using Large Language Models for Sustainable Design

open access: yesAdvanced Science, EarlyView.
A large language model (LLM) based pipeline is developed to automatically extract a comprehensive and accurate multicomponent alloy database from literature corpus. The extracted dataset is integrated with sustainability indicators to identify potential alloys that outperform existing industrial benchmark materials in terms of both performance and ...
Aravindan Kamatchi Sundaram   +4 more
wiley   +1 more source

Machine Learning‐Assisted KCl‐CaCl2‐LiCl Electrolyte Design for Low‐Temperature, High‐Performance Calcium‐Based Liquid Metal Batteries

open access: yesAdvanced Science, EarlyView.
A machine learning‐assisted framework optimizes the KCl‐CaCl2‐LiCl ternary electrolyte. The optimized 13:35:52 mol% composition enables Ca‐based liquid metal batteries to operate stably at 480 °C, with >99.5% coulombic efficiency, ultralow self‐discharge, and excellent cycling stability, advancing low‐temperature large‐scale energy storage.
Xinglin Zhou   +3 more
wiley   +1 more source

Management on Transfer Pricing of Farmland Based on the Supply–Demand Mismatches for Multifunction: A Case Study from China

open access: yesLand
Realizing the multifunctional value of farmland is essential for regulating the pricing of farmland transfers and stabilizing the rural land market. However, in China, the mismatch between supply and demand leads to improper resource allocation, weakens ...
Lijun Wu, Gaofeng Ren
doaj   +1 more source

Causal‐Guided Ultra‐Long‐Term Time Series Forecasting Via Anticipated Covariates

open access: yesAdvanced Science, EarlyView.
Often treated as unknown, information from the future remains underutilized.We demonstrate that in a coupled dynamical system, providing the future state of the effect enables accurate forecasting of the cause for a long timesteps. A time series forecasting paradigm that introduces anticipated covariates to represent such known future states is ...
Jintong Zhao   +4 more
wiley   +1 more source

Peculiarities of Transfer Pricing Supervision in Uncontrolled Transactions

open access: yesТеоретическая и прикладная юриспруденция
The aim of this article is to scrutinize the authority of tax agencies concerning the transfer pricing supervision in uncontrolled transactions among related parties.
E. Sh. Saliakhutdinov
doaj   +1 more source

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