Results 91 to 100 of about 1,473,014 (342)

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

Journal Dimensie Management and Public Sector, 2020
The study discusses several things, including the factors that influence the determination of transfer pricing and the methods used in determining transfer pricing.
Barnes Khris, M. Whiteside
semanticscholar   +1 more source

Neuromorphic Electronics for Intelligence Everywhere: Emerging Devices, Flexible Platforms, and Scalable System Architectures

Advanced Materials, EarlyView.
The perspective presents an integrated view of neuromorphic technologies, from device physics to real‐time applicability, while highlighting the necessity of full‐stack co‐optimization. By outlining practical hardware‐level strategies to exploit device behavior and mitigate non‐idealities, it shows pathways for building efficient, scalable, and ...
Kapil Bhardwaj, Roshni Satheesh Babu, Yuxin Xia, Eva Bestelink, Radu Sporea, Nikos Hastas, Ioannis Zeimpekis, Dimitra G. Georgiadou, Sayani Majumdar   +8 more
wiley   +1 more source

Challenges of Applying the Comparability Analysis in Curtailing Transfer Pricing: Evaluating the Suitability of Some Alternative Approaches in Africa

Intertax, 2020
This article asserts that transfer pricing is perhaps the greatest profit shifting problem facing the international tax system. Thus, countries have historically been keen on preventing transfer pricing and on finding effective and efficient methods for ...
Annet Oguttu
semanticscholar   +1 more source

Pulsed Electrolysis Prevents Sulfur Poisoning for Sustained Sulfide Valorization

Advanced Materials, EarlyView.
Integrating pulsed electrolysis with Sc‐doped NiFe‐LDH enables sustainable sulfide valorization, achieving >500 h stability, 99.8% efficiency. Moreover, this technology produces high‐purity sulfur and sodium formate, boosting profit by 121% to $1,294.7 per tonne of hydrogen.
Zhiyan Hou, Yangbo Ma, Yufeng Wu, Weijin Cao, Zhengxiao Guo, Changlong Wang   +5 more
wiley   +1 more source

STUDY ON THE ROLE OF TRANSFER PRICES IN CONSOLIDATION OF THE TAX BASE AND IN DETERMINING THE TAXABLE PROFIT OF THE GROUP OF COMPANIES [PDF]

Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2021
In a globalized economy in which more and more companies are operating, expanding their activity in different fields and by setting up different groups of companies, covering different markets, the issue of transfer pricing is not only important, but ...
Alina MARCUTA, Agatha POPESCU, Liviu MARCUTA   +2 more
doaj  

Transfer Pricing – a Fiscal Issue [PDF]

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.
Anca BANDOI, Dana DANCIULESCU, Ion TOMITA   +2 more
core  

Advanced Separators for Liquid and Quasi‐Solid Lithium Rechargeable Batteries: Design and Development

Advanced Materials, EarlyView.
This review traces the evolution of lithium‐ion battery separators from passive barriers to multifunctional components central to cell safety and performance. Polymer‐ceramic hybrids, nanofiber architectures, and bio‐derived membranes deliver ionic conductivities above 3 mS cm−1, thermal stability beyond 200 °C, and effective suppression of lithium ...
Karthik Vishweswariah, Ningaraju Gejjiganahalli Ningappa, Anil Kumar M. R., Jeremy I. G. Dawkins, Thiago M. G. Selva, Karim Zaghib   +5 more
wiley   +1 more source

Molecular‐Level Insights into Interfacial Adsorption Mechanisms of PFOA on Functional Dolomite Surfaces via AIMD and Spectroscopy

Advanced Materials Interfaces, EarlyView.
Perfluorooctanoic acid (PFOA), ab initio molecular dynamics (AIMD), density functional theory (DFT), Dolomite (DL), metal‐organic frameworks (MOFs), calcined modified dolomite (CDL), zero‐point of charge (PZC), metal‐organic frameworks (MOFs), Fourier transform infrared (FTIR), X‐ray diffraction (XRD), scanning electron microscopy (SEM ...
Yating Yang, Yuhan Li, Zhaohui Li, Hang Wei, Yaqi Wen, Po‐Hsiang Chang, Christopher Rensing, Ahmed I. Osman, Baoyu Kong   +8 more
wiley   +1 more source

Transfer pricing – definition and methods

, 2019
Abstract: Transfer prices refer to the terms and conditions which so called “associated enterprises” agree for their “controlled transactions.” Examples of such transactions are the provision of management services, the supply of goods and the provision of loans.
Gorgieva-Trajkovska, Olivera, Georgieva Svrtinov, Vesna, Dimitrova, Janka, Koleva, Blagica   +3 more
openaire   +1 more source

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

Advanced 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, Thomas D. Small, Gregory F. Metha, Mahmoud Adel Hamza, Thomas J. O'Dea, Yideng Shen, Cameron J. Shearer   +6 more
wiley   +1 more source