Results 61 to 70 of about 9,433 (299)

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]

open access: yesScientific 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   +2 more
doaj  

TRANSFER PRICING METHODS IN BRAZIL

open access: yes, 2015
The present paper outlines the methods used to measure the transfer price of goods and services (tangibles and intangibles) between associated enterprises in Brazil. This shall be accomplished by studying international guidelines and legislation, such as
Shailan Harsardbhai Patel (682698)
core   +1 more source

Ultrathin Li Metal Anodes: Quantitative Design Principles and Manufacturability Across Liquid and Solid‐State Batteries

open access: yesAdvanced Materials, EarlyView.
Ultrathin lithium metal anodes (≤15 µm) offer a promising route to high‐energy‐density batteries due to their high capacity and low potential. This review presents design principles for ultrathin Li, evaluates fabrication strategies, and discusses challenges in liquid and solid‐state cells.
Cheng Wang   +9 more
wiley   +1 more source

Transfer pricing [PDF]

open access: yes, 2022
Problematika převodních cen Abstrakt Diplomová práce se zabývá problematikou převodních cen, která je součástí mezinárodního zdanění. Cílem práce je vymezit problematiku převodních cen a popsat a zhodnotit pravidla převodních cen z mezinárodní a české ...
Řehoř, Marek
core  

Co1/Ru Single‐Atom Alloy Catalyst for Sustainable Polypropylene Hydrogenolysis to Long‐Chain Liquid Products

open access: yesAdvanced Materials, EarlyView.
A titania‐supported Co1/Ru single‐atom alloy catalyst enables efficient polypropylene hydrogenolysis. Ru─Co─Ru motifs maintain Ru activity while suppressing excessive chain scission to gaseous products. Both virgin and waste plastics achieve high, environmentally and economically optimal C11+ liquid yields, supporting sustainable chemical recycling ...
Yuzhen Ge   +6 more
wiley   +1 more source

Transfer Pricing – a Fiscal Issue [PDF]

open access: yes
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.
Ion TOMITA   +2 more
core  

Transient Laser‐Shocked Synthesis of Amorphous Layer‐Supported Metal Nanocrystals for Efficient Nitrate Reduction

open access: yesAdvanced Materials, EarlyView.
A general, versatile laser‐shock synthesis process is reported to produce various bimetallic CuNi, CuFe, CuCo, and medium‐entropy CuFeCoNi heterostructures, in which crystalline metal nanoparticles are anchored to amorphous hydroxide supports. During nitrate reduction reaction, the heterostructures undergo dynamic amorphous/crystalline reconstruction ...
Weihua Guo   +18 more
wiley   +1 more source

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

open access: yesAdvanced 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   +6 more
wiley   +1 more source

Tax implications of transfer pricing on supply chain management

open access: yes, 2011
Includes bibliographical references (leaves 114-120).Increased globalisation has lead to centralised risk management and decision-making in multinational enterprises, which gives rise to the principle of tax efficient supply chain management and the need
Eich, Bettina
core  

From the Discovery of the Giant Magnetocaloric Effect to the Development of High‐Power‐Density Systems

open access: yesAdvanced Materials Technologies, EarlyView.
The article overviews past and current efforts on caloric materials and systems, highlighting the contributions of Ames National Laboratory to the field. Solid‐state caloric heat pumping is an innovative method that can be implemented in a wide range of cooling and heating applications.
Agata Czernuszewicz   +5 more
wiley   +1 more source

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