Results 101 to 110 of about 9,433 (299)
Sustainability in Public Finances Concerning Transfer Pricing in the EU
Chemical Engineering Transactions, 2023 Ensuring the sustainability of public finances is a crucial concern for the European Union, particularly in the context of transfer pricing, which is focused on tax base erosion and profit shifting.
Gábor Hulkó +2 more
doaj
, 2021 Basert på rettssaksanalyse og ekspertintervjuer identifiserer vi de sentrale utfordringene ved implementering av internasjonal internprisregulering i Norge, som knytter seg til tolkning og anvendelse av lovteksten i skatteloven § 13-1 (1) (Skatteloven, 1999, §13-1).
Espestøyl, Mariann +1 more
openaire +1 more source
Polarization Dynamics in Ferroelectrics: Insights Enabled by Machine Learning Molecular Dynamics
Advanced Science, EarlyView.Machine learning molecular dynamics is presented as a route to capture polarization switching, domain wall kinetics, topological polar textures, and polar mechanical coupling beyond the limits of conventional atomistic methods. This Perspective surveys recent progress and identifies key methodological directions, including long‐range electrostatics ...
Dongyu Bai +3 more
wiley +1 more source
Development of the international taxation system: analysis of historical stages
Економіка, управління та адмініструванняThe article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing.
I.V. Orlov, D.M. Zakharov
doaj +1 more source
Advanced Science, EarlyView.High‐entropy doping of Co‐free Ni‐rich LiNiO2 cathodes is achieved through a scalable 3D mixing process. Multi‐element incorporation stabilizes the layered structure, alleviates Li/Ni disorder and electrode swelling, and enhances cycling stability. This approach underscores the potential of high‐entropy strategies to deliver structurally robust and ...
Seung Ri Kim +6 more
wiley +1 more source
Advanced Electronic Materials, EarlyView.A fully coupled FEM–HH model shows that ideally capacitive microelectrodes can achieve lower charge‐density thresholds than Faradaic contacts under current‐controlled stimulation. The advantage stems from the dynamics of surface current density on capacitive interfaces, which redirects current beneath adherent neurons.
Aleksandar Opančar +2 more
wiley +1 more source
Transfer pricing documentation
, 2012 This thesis deals with the issue of transfer pricing, current legislation and methods with emphasis on the creation of transfer pricing documentation. The importance of documentation is mainly to show that prices in transactions between related parties ...
Aubrechtová, Kamila
core
From Materials to Systems: Challenges and Solutions for Fast‐Charge/Discharge Na‐Ion Batteries
Advanced Energy Materials, EarlyView.This review systematically analyzes the key characteristics limiting the fast‐charge/discharge capability of Na‐ion batteries (SIBs) from a multi‐scale perspective encompassing electrode materials, the electrode‐electrolyte interface, and the system. Furthermore, it presents practical solution strategies for the fundamental issues arising at each scale,
Bonyoung Ku +5 more
wiley +1 more source
The Role of a Reference Yield Fitting Technique in the Fund Transfer Pricing Mechanism
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2019 The funds transfer pricing (FTP) structure has become the basis for the process of asset and liability management (ALM) in a modern bank. According to the supervisory documents, FTP is thus a regulatory constraint and an important tool in the ALM process.
Ewa Dziwok
doaj
Соціально-економічні відносини в цифровому суспільствіThis article presents a comparative analysis of transfer pricing as a regulatory mechanism for enterprises engaged in foreign economic activity across countries with diverse tax systems, including the United States, the United Kingdom, Germany, China ...
Oleksandr Kuznyetsov
doaj +1 more source