Results 61 to 70 of about 1,295,862 (296)
TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES [PDF]
Annals of the University of Oradea: Economic Science, 2008 Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over 60% of cross-border transfers are represented by intra-group transfers.
Pop Cosmina, Pop Valer, Balaciu Diana
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Advanced Engineering Materials, EarlyView.The present study investigates recycling of NiTi shape memory alloys via vacuum induction melting. An ingot was synthesized from elemental Ni and Ti and subjected to three subsequent remelting cycles. Remelting increases process durations and impurity levels and adversely affects microstructures and functional properties.
Sakia Sophia Noorzayee +7 more
wiley +1 more source
Transfer Pricing – An Analysis from the Romania`s Perspective [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 Given the fact that through transfer pricing companies could move profits from high tax jurisdictions to low ones, world countries have begun to pay particular attention to transfer pricing subject, adopting specific legislation in this respect.
Ioana Ignat
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Binus Business Review, 2015 The purpose of this study is to evaluate about how Starbucks Corporation uses transfer pricing to minimize the tax bill. In addition, the study also will evaluate how Indonesia’s domestic rules can overcome the case if Starbucks UK case happens in ...
Nuraini Sari, Ririn Susanti Hunar
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International Journal For Multidisciplinary ResearchThis study analyzes how Transfer Pricing and Foreign Ownership affect tax avoidance, and how Corporate Social Responsibility (CSR) can moderate the relationship.
Marlina, Nurul Hidayah
semanticscholar +1 more source
Transfer pricing under asymmetric information [PDF]
European Accounting Review, 1994 This paper analyzes optimal transfer prices in a simple setting with two divisions. One division receives a special order. In order to fulfill it an upstream division has to supply an intermediate good. The production costs of the divisions are their respective private information.
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Advanced Functional Materials, EarlyView.This work introduces an ultrafast thermal shock strategy to synthesize a CuNiSnLa medium‐entropy metallic glass (MEMG). The rapid heating and cooling process generates a robust, highly active catalyst for electrocatalytic nitrate reduction to ammonia (NRA).
Hongbo Chen +7 more
wiley +1 more source
Analisis Keputusan Transfer Pricing Berdasarkan Pajak, Tunneling dan Exchange Rate
JURNAL AKUNTANSI DAN PAJAK, 2020 Tax has two points of view, for the government tax is a source of state revenue that has the largest contribution, but for tax companies is a burden that must be paid.
H. Mulyani +2 more
semanticscholar +1 more source
Advanced Functional Materials, EarlyView.An atomically dispersed Ni catalyst featuring Ni‐N4 coordination is developed as a sulfur host for nonaqueous Zn─S batteries. This configuration modulates the electronic structure to lower activation barriers during rate‐limiting steps and promotes a robust ZnF2‐rich cathode‐electrolyte interphase, thereby accelerating sulfur redox kinetics ...
Junhyuk Ji +7 more
wiley +1 more source
ĐIỀU CHỈNH PHÁP LUẬT THUẾ CHỐNG CHUYÊN GIA CỦA TRUNG QUỐC ĐỐI VỚI CÁC CÔNG TY ĐA QUỐC GIA
Tạp chí Khoa học Đại học Cần Thơ, 2004 Chinais one of the largest recipients of foreign investment capital in recent years. Particularly in the year 2003,Chinais the largest recipient of foreign investment capital in the world with total capital of US$ 52 billion. Foreign investment capital
Nguyễn Tấn Phát
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