Listing 1 - 7 of 7 |
Sort by
|
Choose an application
Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent years. This paper examines the legislative and administrative issues related to the treatment of intercompany transfer pricing for tax purposes. It reviews the existing international guidelines and national rules on methods for determining appropriate transfer prices, as well as the issues related to tax administration practices for the implementation of those rules. Various systems, proposed or introduced to improve the predictability of taxation, are also examined. This paper further reviews the recent discussions on the “commensurate-with-income” standard and the pricing methodologies proposed thereunder. It finally reviews some alternative approaches to international income allocation which are proposed or adopted in lieu of the transfer pricing approach.
Macroeconomics --- Taxation --- International Taxation --- Taxation, Subsidies, and Revenue: General --- Personal Income, Wealth, and Their Distributions --- Tax Evasion and Avoidance --- Business Taxes and Subsidies --- Public finance & taxation --- Transfer pricing --- Double taxation --- Personal income --- Tax avoidance --- Transfer pricing rules --- Taxes --- National accounts --- Revenue administration --- Income --- Tax evasion --- United States
Choose an application
This book covers various data scientific approaches to analyze the issue of grid integration of renewable energy for which the grid flexibility is the key to cope with its intermittency. It provides readers with the scope to view renewable energy integration as establishing a distributed energy network instead of the traditional centralized energy system. Specifically, quantitative valuation system-wise of the levelized cost of energy, which includes both initial cost and various operational costs, enables readers to optimize energy systems in order to minimize economic cost and environmental impact. It is noted, however, that the high cost of integrating renewable energy on a large scale might slow economic growth considerably. Topics addressed in the book also include statistical comparative study of the relationship between energy and economic growth, a graphical model of determinant factors for foreign direct investment in renewable energy, the coupled oscillator model and unit commitment model to capture intermittency of renewable energy, and the network model of evolving micro-grids. The book explains desired innovation to reduce the integration cost significantly using innovative technologies such as energy storage with hydrogen production and vehicle-to-grid technology. Illustrated by careful analysis of selected examples of renewable integration using different types of grid flexibility, this volume is indispensable to readers who make policy recommendations to establish the distributed energy network integrated with large-scale renewable energy by disentangling the nexus of energy, environment, and economic growth.
Choose an application
Economic order --- Economic growth --- Economic conditions. Economic development --- Economics --- Operational research. Game theory --- Mathematical statistics --- Environmental protection. Environmental technology --- Planning (firm) --- economie --- mathematische modellen --- economische groei --- economische ontwikkelingen --- milieuzorg --- econometrie --- operationeel onderzoek
Choose an application
In this book, the authors analyze big data on global interdependence caused by the flows of commodities, money, and people, using a network science approach to obtain differing views of globalization and to clarify the facts on isolation of communities. Globalization reduces international economic inequality, i.e., it allows emerging countries to catch up while it increases relative poverty in some advanced countries. How should this trade-off between international and domestic inequalities be resolved? At the same time, the reduction of biocultural diversity caused by globalization needs to be avoided. What kind of change is required in local communities to conserve biocultural diversity? On the issue of commodity flow, research results of the supply-chain network, isolation in industry, and resource flows and stocks are presented in this book. For monetary flow, ownership networks, value-added networks, and profit shifting were studied; and regarding the flow of people, linkage of ethnic groups, immigrant assimilation, and refugees were examined. Based on the resulting view of globalization and isolation, the development of the isolation index using machine learning is discussed. Finally, recommendations for evidence-based policymaking in the United Nations are considered.
Political philosophy. Social philosophy --- International relations. Foreign policy --- Foreign trade. International trade --- Developing countries: economic development problems --- Economics --- Environmental protection. Environmental technology --- economie --- wereldeconomie --- milieuzorg --- internationale economie --- globalisering
Choose an application
Political philosophy. Social philosophy --- International relations. Foreign policy --- Foreign trade. International trade --- Developing countries: economic development problems --- Economics --- Environmental protection. Environmental technology --- economie --- wereldeconomie --- milieuzorg --- internationale economie --- globalisering
Choose an application
The IEA’s Smart Grids Technology Roadmap released on 4th April 2011, identified five global trends that could be effectively addressed by deploying smart grids. These are: increasing peak load (the maximum power that the grid delivers during peak hours), rising electricity consumption, electrification of transport, deployment of variable generation technologies (e.g. wind and solar PV) and ageing infrastructure. Along with this roadmap, a new working paper – Impact of Smart Grid Technologies on Peak Load to 2050 – develops a methodology to estimate the evolution of peak load until 2050. It also analyses the impact of smart grid technologies in reducing peak load for four key regions; OECD North America, OECD Europe, OECD Pacific and China. This working paper is a first IEA effort in an evolving modelling process of smart grids that is considering demand response in residential and commercial sectors as well as the integration of electric vehicles.
Choose an application
The IEA’s Smart Grids Technology Roadmap released on 4th April 2011, identified five global trends that could be effectively addressed by deploying smart grids. These are: increasing peak load (the maximum power that the grid delivers during peak hours), rising electricity consumption, electrification of transport, deployment of variable generation technologies (e.g. wind and solar PV) and ageing infrastructure. Along with this roadmap, a new working paper – Impact of Smart Grid Technologies on Peak Load to 2050 – develops a methodology to estimate the evolution of peak load until 2050. It also analyses the impact of smart grid technologies in reducing peak load for four key regions; OECD North America, OECD Europe, OECD Pacific and China. This working paper is a first IEA effort in an evolving modelling process of smart grids that is considering demand response in residential and commercial sectors as well as the integration of electric vehicles.
Listing 1 - 7 of 7 |
Sort by
|