Results 141 to 150 of about 1,473,014 (342)
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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Relative Prices and Intersectorale Capital Transfers into Romanian Economy – Applied Method
Procedia Economics and Finance, 2015 AbstractStarting from the fundamental precept according to which the gross value added represents the reward of the primary factors of crop production (land, labour and capital) and from the “circularity” theory (the sum of inflows to a system is equal to the sum of outflows), the utilized methodological approach presupposes that the (implicit) inter ...
openaire +1 more source
, 1992 In order to consider the range of pricing methods available, it is first necessary to choose a definition for road pricing. The term "road pricing" has been criticised as an inaccurate description of systems which is applied to (Thompson, 1990) and ...
Milne, D.
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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
Advanced Science, EarlyView.This review summarizes recent advances in four mainstream solution‐based techniques for synthesizing NiOx hole‐transport layers for high‐performance perovskite photovoltaic cells, and highlights the key challenges and future prospects for achieving high efficiency, long‐term stability, and low‐cost perovskite photovoltaic technologies toward ...
Zheng Wu +7 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
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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
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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Advanced Electronic Materials, EarlyView.A Cu/Al bilayer design is developed to protect copper metal‐mesh transparent electrodes from oxidation. The ultrathin Al layer self‐passivates into a dense Al2O3 barrier, ensuring excellent stability under harsh conditions. The resulting electrodes combine high conductivity and transparency, enabling reliable operation in flexible touch sensors and ...
Yourong Shu +11 more
wiley +1 more source
Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
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