Results 111 to 120 of about 1,295,862 (296)
Peculiarities of Transfer Pricing Supervision in Uncontrolled Transactions
Теоретическая и прикладная юриспруденцияThe 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
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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
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Non‐Noble Metal Nanocatalysts for Hydrogen Evolution
Advanced Science, EarlyView.Recent overviews and latest developments of diverse classes of non‐noble catalysts for application toward high‐performance photocatalysis, thermocatalytic steam reforming, and electrocatalysis. Toward sustainability objectives, several advanced characterization tools in combination with the latest breakthroughs in machine learning for material ...
Lina Jaya Diguna +7 more
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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
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A Sustainable Bio‐Based Epoxy Thermoset as a High‐Performance Alternative to BPA‐Based Resins
Advanced Science, EarlyView.A rigid–flexible bio‐based epoxy network integrates soybean oil, lignin, and maleic anhydride to overcome the strength–toughness–sustainability trade‐off of conventional BPA epoxy. The thermoset delivers excellent performance as both a structural adhesive and a matrix for glass‐fabric composites, while enabling pH‐responsive degradation, environmental ...
Jiyun Qi +4 more
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Advanced Science, EarlyView.Metal‐anode batteries using Li, Na, Mg, and Ca offer exceptionally high energy density, but dendrites, unstable interphases, cracking, and pore formation hinder durability and safety. This review shows how careful electrolyte and interphase design can stabilize these reactive metals.
Jian Pan +3 more
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, 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
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Advanced Science, EarlyView.The diagram illustrates a sustainable model of lignin valorization and carbon cycling based on microbial cell factories. Using lignin as the feedstock, synthetic biology technologies, including depolymerization, cell factory construction, pathway gene module integration, and metabolic network regulation, are applied to convert lignin into bulk ...
Na Li +4 more
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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
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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
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