Results 71 to 80 of about 1,473,014 (342)

Transfer Pricing – An Analysis from the Romania`s Perspective [PDF]

open access: yesOvidius 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
doaj  

Analysis Method of Transfer Pricing Used by Multinational Companies Related to Tax Avoidance and its Consistencies to the Arm's Length Principle

open access: yesBinus 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
doaj   +1 more source

Auto‐Generated Valence States in Electrocatalysts for Boosting Oxygen and Hydrogen Evolution Kinetics in Alkaline Water/Alkaline Seawater/Simulated Seawater/Natural Seawater

open access: yesAdvanced Functional Materials, EarlyView.
This review systematically highlights the latest achievements in mixed‐valence states relevant to hydrogen and oxygen evolution reactions, providing essential insights into future directions and methods for large‐scale practical implementation. This critical review is expected to provide an overview of recent advancements in diverse valence‐state metal
Jitendra N. Tiwari   +4 more
wiley   +1 more source

Engineering Strategies for Stable and Long‐Life Alkaline Zinc‐Based Flow Batteries

open access: yesAdvanced Functional Materials, EarlyView.
Alkaline zinc‐based flow batteries face persistent challenges from unstable zinc deposition, including dendrite growth, passivation, corrosion, and hydrogen evolution, which severely limit cycling stability. Current research addresses these issues through coordinated electrode structuring, electrolyte regulation, and membrane design to control zinc ...
Yuran Bai   +6 more
wiley   +1 more source

ĐIỀU CHỈNH PHÁP LUẬT THUẾ CHỐNG CHUYÊN GIA CỦA TRUNG QUỐC ĐỐI VỚI CÁC CÔNG TY ĐA QUỐC GIA

open access: yesTạp 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
doaj  

Tax Rate, Intangible Assets, Bonus Mechanism, Leverage on Transfer Pricing in Technology Companies in 2019-2023

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Transfer pricing has emerged as a critical issue in Indonesia's technology sector, driven by rapid growth (2019–2023) and regulatory scrutiny under BEPS, with firms leveraging intangible assets, tax disparities to optimize profits.
Imelda Imelda, Regina Jansen Arsjah
doaj   +1 more source

Dynamic efficiency and price leadership in the DAX-future and the DAX cash market: An empirical investigation [PDF]

open access: yes, 1994
This paper provides results of an empirical study, adressing both the question of the efficiency of the DAX-fFuture market concerning its risk transfer function and the question of price leadership.
Merz, Frederic
core  

Analisis Keputusan Transfer Pricing Berdasarkan Pajak, Tunneling dan Exchange Rate

open access: yesJURNAL 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

Toward Stable Multivalent Metal Batteries: Understanding the Interfacial Chemistry for Magnesium and Calcium Metal Anodes

open access: yesAdvanced Functional Materials, EarlyView.
Interphase chemistry governs the stability of multivalent metal batteries. We summarize state‐of‐the‐art developments in calcium and magnesium metal batteries by focusing on the correlation among electrolytes, interphase layers, and the electrochemical performance of corresponding metal anodes.
Huijun Lin   +4 more
wiley   +1 more source

Трансформация концепции ценобразования в условиях глобализации экономики [PDF]

open access: yes, 2015
В статті розглянуто вплив глобалізації на трансформацію концепції ціноутворення. Проаналізовані загальні особливості глобалізаційних процесів, які впливають на розвиток економіки.
Чукурна, О. П.
core  

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