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1. |
Record Nr. |
UNINA9910954011503321 |
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Autore |
Feinschreiber Robert |
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Titolo |
Asia-Pacific transfer pricing handbook / / Robert Feinschreiber, Margaret Kent |
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Pubbl/distr/stampa |
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Singapore, : John Wiley & Sons Singapore Pte. Ltd., 2012 |
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ISBN |
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9781118359402 |
1118359402 |
9781283665056 |
1283665050 |
9781118359396 |
1118359399 |
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Edizione |
[1st edition] |
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Descrizione fisica |
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1 online resource (706 p.) |
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Collana |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Transfer pricing - Asia |
Transfer pricing - Pacific Area |
International business enterprises - Taxation - Asia |
International business enterprises - Taxation - Pacific Area |
Transfer pricing - Law and legislation - Asia |
Transfer pricing - Law and legislation - Pacific Area |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Asia-Pacific Transfer Pricing Handbook; Copyright; Contents; Preface; Part One: Country-By-Country Analysis; Chapter 1: Introduction; Part One: Country-by-Country Analysis; Part Two: Advanced Applications; Chapter 2: Australia's Risk Assessment Transfer Pricing Approach; Introductory Issues; Transfer Pricing Reviews; Documentation Requirements; Preparation of the Documentation File; Applying the Arm's Length Principle; Simplified Approach to Doing a Benchmarking Study; Four Steps for Testing International Transfer Prices; Decision Tree; How the ATO Scores Risk; Scoring the Three Levels |
Score GraphOutcome of Transfer Pricing Review or Audit; Audits Taking Place in Low-Risk Situations; Transfer Pricing Review Process; |
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Categorizing the Results of the Transfer Pricing Review; How the Australian Transfer Pricing Audit Procedure Works; Australia's Four-Step Process for Businesses; Chapter 3: Profit Attribution for a Dependent Agent's Permanent Establishment in Australia; Permanent Establishment Concepts in Australia; Profit Attribution Concepts in Australia; The ATO's Operational Approach; Determining Functional Analysis for a Permanent Establishment |
Comparative Analysis for the Permanent EstablishmentApplication of the Resale Price Method; Application of the Cost Plus Method; Using a Transactional Net Margin Method; Using a Profit Split Method; Toll Manufacturers; Four Examples; Example 1: Sales Agency Arrangement, Step 1 Functional Analysis; Example 2: Sales Agency Arrangement; Example 3: Toll Manufacturing Arrangement; Example 4: Toll Manufacturing Arrangement; Notes; Chapter 4: Australia's Advance Pricing Arrangement Program; Pre-Formal APA Discussions; APA Processing Times; Unilateral and Bilateral APAs; The ATO's APA Work in Process |
APA Issues and MethodsChapter 5: China Implements Transfer Pricing Procedures; Overview; Regulations; Chapter 1: General Principles; Relevant Documents; Applicable Relationships; Transfer Pricing Administration; APA Tax Administration; Cost Sharing Agreement; Controlled Foreign Corporations; Thin Capitalization; Anti-Tax Avoidance; Chapter 2: Reporting and Filing of Related Party Transactions; Associated Enterprises; Principal Categories; Tax Returns; Extension; Chapter 3: Administration of Contemporaneous Documentation; Contemporaneous Documentation Requirement; Contemporaneous Documents |
ExemptionsTiming Requirements for Submission; Submitting Formal Documents; Merger and Division; Chinese Language Only; Ten-Year Maintenance; Chapter 4: Transfer Pricing Methods; Arm's Length Principle; Comparable Analysis; Comparable Uncontrolled Price Method; Resale Price Method; Focus on Differences; Making Reasonable Adjustments; Material Processing; Cost Plus Method; Investigating Differences; Making Reasonable Adjustments; Transactional Net Margin Method; Investigating Differences; Making Reasonable Adjustments; Profit Split Method; Two Steps; Investigation |
Chapter 5: Transfer Pricing Audits and Adjustments |
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Sommario/riassunto |
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An overarching look at transfer pricing regimes in Asia-Pacific countries and what they mean for foreign businesses A comprehensive guide for companies doing business globally, Asia-Pacific Transfer Pricing Handbook explains the policies and practices that Asia-Pacific countries employ with regards to taxing foreign businesses. The only book that analyzes and guides companies through the often complex transfer pricing rules in place in Asian-Pacific nations, the book explains how authorities in fifteen countries, including ASEAN, India, New Zealand, Japan, and South Korea, tax |
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2. |
Record Nr. |
UNINA9911019301903321 |
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Titolo |
Health impacts of large releases of radionuclides |
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Pubbl/distr/stampa |
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Chichester ; ; New York, : J. Wiley & Sons, 1997 |
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ISBN |
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9786612348013 |
9781282348011 |
1282348019 |
9780470515006 |
0470515007 |
9780470515273 |
0470515279 |
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Descrizione fisica |
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1 online resource (258 p.) |
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Collana |
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Ciba Foundation symposium ; ; 203 |
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Altri autori (Persone) |
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LakeJ. V |
BockGregory |
CardewGail |
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Disciplina |
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Soggetti |
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Radioactive pollution - Health aspects |
Radioecology |
Radioactive pollution - Environmental aspects |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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"Editors: John V. Lake, Gregory R. Bock (organizers), and Gail Cardew"--Contents. |
"Symposium on health impacts of large releases of radionuclides, held in collaboration with the European Environmental Research Organisation, at the Hotel St. Petersburg, St. Petersburg, Russia on 27-29 February 1996"--Contents. |
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Nota di bibliografia |
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Includes bibliographical references and indexes. |
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Nota di contenuto |
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HEALTH IMPACTS OF LARGE RELEASES OF RADIONUCLIDES; Contents; Participants; Introduction; Physical transport and chemical and biological processes in agricultural systems; The radioecological significance of semi-natural ecosvstems; General discussion I; Transport and processes in freshwater ecosystems; Radioactive contamination of the marine environment; Impacts on plant and animal populations; General discussion II; Roles of micro-organisms in the environmental fate of radionuclides; The fate and impact of |
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radiocontaminants in urban areas |
Internal exposure of populations to long-lived radionuclides released into the environmentGeneral discussion III; Interactions with human nutrition and other indices of population health; Biological effects of prenatal irradiation; Late somatic health effects; Retrospective radiation dose assessment: an overview of physical and biological measures of dose; Cytogenetic effects as quantitative indicators of radiation exposure; Mental health, stress and risk perception: insights from psychological research; Final discussion; Summary; Index of contributors; Subject index |
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Sommario/riassunto |
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This up-to-the-minute account examines how radionuclides affect human health. It explores how radionuclides travel through various food chains and how they are transported throughout the terrestrial and aquatic environments. |
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3. |
Record Nr. |
UNINA9911049211503321 |
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Autore |
Lund Martin |
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Titolo |
Comics is…: Debating the Subject of Comics Studies / / edited by Martin Lund |
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Pubbl/distr/stampa |
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Cham : , : Springer Nature Switzerland : , : Imprint : Palgrave Macmillan, , 2025 |
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ISBN |
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Edizione |
[1st ed. 2025.] |
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Descrizione fisica |
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1 online resource (288 pages) |
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Collana |
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Palgrave Studies in Comics and Graphic Novels, , 2634-6389 |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Comic books, strips, etc - Influence on mass media |
Popular culture |
Comics Studies |
Popular Culture |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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Preface -- Contributor Bios -- Introduction -- Chapter 1. Comics is… plural? No, Singular!—no— -- Chapter 2. Comics is a Name Some of us |
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Give to Telling Stories with Pictures -- Chapter 3. Comics is a Way to Circulate Experience -- Chapter 4. Comics is a Space for Sharing Experiences -- Chapter 5. Comics is a Multimodal Art Form -- Chapter 6. Comics is an Inherently Physiognomic Artform -- Chapter 7. Comics is Dynamic Interplay -- Chapter 8. Comics is Best Understood as a Field -- Chapter 9. Comics is as Comics Does -- Index. |
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Sommario/riassunto |
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Taking the contested and contestable meaning of “comics” as its starting point, Comics is… brings together ten comics scholars from different disciplines and with different approaches to what some of us call comics, to debate and discuss the foundations of Comics Studies in a provocative and thought-provoking way. The book is built around a three-part structure: each contributor writes a sentence or brief statement, starting from the prompt “Comics is…”; a colleague replies to the statement with a reflection, critique, or application of the statement or the position it advances; and, finally, the author of the statement responds to the reply in a brief essay. Through its dialogical format, the book is likely to spark new conversations in the field; the statement–response–reply format will illustrate that the ways we think as comics scholars are processual, and any reader will find things they agree and disagree with in its pages - and, more importantly, will find occasion to reevaluate their own thinking. Furthermore, when taken together, the “Comics is…” statements along with the responses and replies provide a barometer of the state of Comics Studies at present, exemplifying current approaches within the field and some of the thinking behind why some of us do our work in certain ways, while others choose sometimes radically different ones. Martin Lund is a senior lecturer in religious studies at the Department of Society, Culture and Identity at Malmö University, Sweden. His main research interest is comics. His research is particularly focused on urban cultural formation, racial formation and identification, religion, and politics. He has edited several collections and published widely in the area of Comics Studies, including the monograph Re-Constructing the Man of Steel: Superman 1938–1941, Jewish American History, and the Invention of the Jewish–Comics Connection (Palgrave Macmillan, 2016). He is also co-editor of the book series Encapsulations: Critical Comics Studies (with Julia Round). . |
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