Results 61 to 70 of about 1,473,014 (342)
Transfer Pricing Model Based on Multiple-Factor Transfer Pricing Model using the Transactional Net Margin Method [PDF]
Economic Research-Ekonomska Istraživanja, 2012 AbstractDecision-making process on the optimization of transfer pricing has two dimensions that need to be considered: optimization dimension in terms of available capacity, tax laws of countries, available market and other indicators of the individual company, and dimension of transfer pricing regulation at the international level in accordance with ...
openaire +1 more source
Advanced Engineering Materials, EarlyView.This article presents the design, modeling, and characterization of air‐pressure–actuated programmable vibroacoustic metamaterials (PVAMM). The study focuses on leveraging air pressure to dynamically tune resonance frequencies for effective noise attenuation.
William Kaal +2 more
wiley +1 more source
Maximum Market Price of Longevity Risk under Solvency Regimes: The Case of Solvency II. [PDF]
, 2016 Longevity risk constitutes an important risk factor for life insurance companies, and it can be managed through longevity-linked securities. The market of longevity-linked securities is at present far from being complete and does not allow finding a ...
Helena Leino-Kilpi (3471101) +5 more
core +5 more sources
Advanced Engineering Materials, EarlyView.The presented study focuses on the fracture behaviour of carbon‐bonded magnesia MgO–C refractories, where environmentally friendly fructose, collagen and lignin serve as temporary binding agents. The partial substitution of the source material with recycled MgO–C reduces the fracture resistance, which can be counteracted by the additional introduction ...
Marc Neumann +6 more
wiley +1 more source
Amendments to transfer pricing regulations since 2019 – selected issues
Acta Iuris Stetinensis, 2019 The aim of this paper is to describe the changes in the law that have taken place in the area of transfer pricing regulations starting 1 January 2019. First, the essence of the legal structure of transfer prices is presented.
Miłosz Kłosowiak
doaj +1 more source
Evaluasi Kewajaran Harga dan Kesesuaian Metode Transfer Pricing dengan Perdirjen Pajak Nomor Per-32/pj/2011 (Studi Kasus pada PT. Mertex Indonesia) [PDF]
, 2014 PT. MERTEX using Transactional Net Margin Method as a pricing method in transfer pricing transactions with related parties. Related to this method, needs to be applicated Arm's Length Principles as defined in PER-32/PJ/2011. This study used a descriptive
Saraswati, M. J. (Medianti)
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Nominal, Barometer Riset Akuntansi dan ManajemenThis study aims to examine and analyze the influence of transfer pricing, capital intensity, audit committee, and profitability on tax avoidance in multinational mining companies. The research method employed is quantitative research. The data source for
Nurul Hidayah, Dewi Ayu Puspita
semanticscholar +1 more source
Advanced Engineering Materials, EarlyView.This study investigates laser‐based oxide removal of Cu inserts in oxygen‐free conditions and examines long‐term oxidation kinetics and surface chemistry under different atmospheres via X‐ray photoelectron spectroscopy. Al–Cu compound casting with differently oxidized surfaces is performed, and intermetallic phase formation, morphology, and thermal ...
Timon Steinhoff +9 more
wiley +1 more source
Price as Underestimated Parameter of the System of Providing Economic Security in the Country
Вестник Российского экономического университета имени Г. В. Плеханова, 2021 The article studies genesis of price and pricing processes in the system of economic security. From theoretical and methodological point of view the research investigates different approaches to the definition and shaping the system of economic security,
A. V. Kovalev, L. N. Orlova
doaj +1 more source
Electroactive Metal–Organic Frameworks for Electrocatalysis
Advanced Functional Materials, EarlyView.Electrocatalysis is crucial in sustainable energy conversion as it enables efficient chemical transformations. The review discusses how metal–organic frameworks can revolutionize this field by offering tailorable structures and active site tunability, enabling efficient and selective electrocatalytic processes.
Irena Senkovska +7 more
wiley +1 more source