Results 71 to 80 of about 1,295,862 (296)
Indonesian Interdisciplinary Journal of Sharia EconomicsTransfer 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
Advanced Materials, EarlyView.Ordered three‐dimensional anodic aluminum oxide (3D‐AAO) nanoarchitectures with longitudinal and transverse pores enable architecture‐driven metamaterials. The review maps fabrication advances, including hybrid pulse anodization, and shows how 3D‐AAO templates tailor properties across magnetism, energy, catalysis, and sensing.
Marisol Martín‐González
wiley +1 more source
Advanced Materials, EarlyView.The perspective presents an integrated view of neuromorphic technologies, from device physics to real‐time applicability, while highlighting the necessity of full‐stack co‐optimization. By outlining practical hardware‐level strategies to exploit device behavior and mitigate non‐idealities, it shows pathways for building efficient, scalable, and ...
Kapil Bhardwaj +8 more
wiley +1 more source
Lead Halide Perovskite Photoelectrocatalysis
Advanced Materials, EarlyView.Lead halide perovskite semiconductors have emerged as highly promising materials for solar fuel and chemical synthesis. This perspective discusses advances made in the rational photoelectrode design to improve solar‐to‐chemical conversion, product scope, and scalability.
Virgil Andrei
wiley +1 more source
Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing
, 2020 Transfer pricing is the price for delivery of goods, services, or other intangible assets at related parties transact with each other based on the arm’s length principle.
Anggun Rizki Novira +2 more
semanticscholar +1 more source
Transfer Pricing: Purpose of Determination and Factors Affecting Transfer Pricing Determination
Journal Dimensie Management and Public Sector, 2020 The study discusses several things, including the factors that influence the determination of transfer pricing and the methods used in determining transfer pricing.
Barnes Khris, M. Whiteside
semanticscholar +1 more source
A Geometrically Transient Platform for Bioelectronic Implants
Advanced Materials, EarlyView.Minimally invasive bioelectronic implants often compromise performance for smaller sizes. To resolve this optimization dilemma, a wireless bioelectronic implant with a transient geometry is introduced (MiFi). The origami‐inspired device miniaturizes up to sixfold for syringe insertion and autonomously unfolds post‐implantation.
Selin Olenik +13 more
wiley +1 more source
Intertax, 2020 This article asserts that transfer pricing is perhaps the greatest profit shifting problem facing the international tax system. Thus, countries have historically been keen on preventing transfer pricing and on finding effective and efficient methods for ...
Annet Oguttu
semanticscholar +1 more source
Advanced Materials, EarlyView.The transition from cryogenic distillation to polymeric sorbents for light hydrocarbon purification is crucial for energy and environmental sustainability. The polymeric sorbents are engineered to separate gas mixtures based on their specific properties.
Kelechi Festus +9 more
wiley +1 more source
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]
Scientific 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