LEADER 04174nam 22006253 450 001 9910815694803321 005 20240221173024.0 010 $a90-8722-730-2 035 $a(MiAaPQ)EBC6805077 035 $a(Au-PeEL)EBL6805077 035 $a(CKB)19421988500041 035 $a(EXLCZ)9919421988500041 100 $a20211119d2021 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTransfer pricing and intra-group financing $ethe entangled worlds of financial markets and transfer pricing /$fAnuschka Bakker and Sharvari Kale 205 $a2nd revised edition. 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2021. 210 4$d©2021. 215 $a1 online resource (933 pages) 311 08$aPrint version: Bakker, Anuschka Transfer Pricing and Intra-Group Financing: the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition Amsterdam : IBFD Publications USA, Incorporated,c2021 9789087227296 330 $aSince the publication of the first edition of the book in 2012, numerous changes have taken place in the world of intra-group financing and transfer pricing. This topic has received considerable attention from MNEs, tax authorities and tax practitioners following the release of the OECD and UN guidance along with developments arising from the BEPS Project on this topic, and this interest is only expected to increase in the future. Intra-group financing transactions constitute a significant part of transactions occurring within MNEs. Furthermore, due to the economic crises and changing market circumstances, cash management within an MNE has become essential, leading to an increased reliance on intra-group funding.The updated edition of the book contains country chapters that detail the transfer pricing consequences of financial instruments (e.g. loans, guarantee fees, cash pooling, factoring and leasing) and present practical ideas on how to build a transfer pricing policy for these transactions. New chapters are included on (i) treasury functions, discussing the role and importance of treasury within MNEs and possible treasury operating models; (ii) accurate delineation; (iii) the OECD guidance, the UN guidance, the interplay with other BEPS actions, and EU developments; (iv) the credit rating landscape, including a three-step approach to determine credit ratings; (v) various step approaches to determine arm's length remuneration for the most common intra-group financing transactions; and (vi) a roadmap on designing, implementing and sustaining robust intra-group financing structures and transfer pricing policies.This book is an invaluable resource for tax practitioners, tax lawyers, tax managers, tax directors of corporations, corporate treasurers and tax authorities, in all facets of transfer pricing and intra-group financing. Practical tools, checklists, roadmaps and step approaches to address, substantiate and price intercompany financial transactions are provided in the book. 606 $aPrix de transfert$9fre$2ECLAS 606 $aFiscalité$9fre$2ECLAS 606 $aArbitrage international$9fre$2ECLAS 606 $aAide de l'Etat$9fre$2ECLAS 606 $aeconomic model$9eng$2EUROVOC 606 $aexchange rate$9eng$2EUROVOC 606 $ainternational arbitration$9eng$2EUROVOC 606 $atransfer pricing$9eng$2EUROVOC 606 $aState aid$9eng$2EUROVOC 606 $atax system$9eng$2EUROVOC 615 7$aPrix de transfert 615 7$aFiscalité 615 7$aArbitrage international 615 7$aAide de l'Etat 615 7$aeconomic model 615 7$aexchange rate 615 7$ainternational arbitration 615 7$atransfer pricing. 615 7$aState aid 615 7$atax system 676 $a343.05267 700 $aBakker$b Anuschka$01646964 701 $aKale$b Sharvari$01646965 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910815694803321 996 $aTransfer pricing and intra-group financing$93994248 997 $aUNINA LEADER 05611nam 2201333z- 450 001 9910404081203321 005 20210211 010 $a3-03928-641-2 035 $a(CKB)4100000011302326 035 $a(oapen)https://directory.doabooks.org/handle/20.500.12854/40339 035 $a(oapen)doab40339 035 $a(EXLCZ)994100000011302326 100 $a20202102d2020 |y 0 101 0 $aeng 135 $aurmn|---annan 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aAdvances in Polyhydroxyalkanoate (PHA) Production, Volume 2 210 $cMDPI - Multidisciplinary Digital Publishing Institute$d2020 215 $a1 online resource (202 p.) 311 08$a3-03928-640-4 330 $aNowadays, we are witnessing highly dynamic research activities related to the intriguing field of biodegradable materials with plastic-like properties. These activities are stimulated by the strengthened public awareness of prevailing ecological issues connected to growing piles of plastic waste and increasing greenhouse gas emissions; this goes hand-in-hand with the ongoing depletion of fossil feedstocks, which are traditionally used to produce full carbon backbone polymers. Polyhydroxyalkanoate (PHA) biopolyesters, a family of plastic-like materials with versatile material properties, are increasing considered to be a future-oriented solution for diminishing these concerns. PHA production is based on renewable resources and occurs in a bio-mediated fashion through the action of living organisms. If accomplished in an optimized way, PHA production and the entire PHA lifecycle are embedded into nature´s closed cycles of carbon. Sustainable and efficient PHA production requires understanding and improvement of all the individual process steps. Holistic improvement of PHA production, applicable on an industrially relevant scale, calls for, inter alia, consolidated knowledge about the enzymatic and genetic particularities of PHA-accumulating organisms, an in-depth understanding of the kinetics of the bioprocess, the selection of appropriate inexpensive fermentation feedstocks, tailoring of PHA composition at the level of its monomeric constituents, optimized biotechnological engineering, and novel strategies for PHA recovery from biomass characterized by low energy and chemical requirements. This Special Issue represents a comprehensive compilation of articles in which these individual aspects have been addressed by globally recognized experts. 517 $aAdvances in Polyhydroxyalkanoate 606 $aBiotechnology$2bicssc 610 $aactivated charcoal 610 $aadditive manufacturing 610 $aalginate 610 $aArchaea 610 $abioeconomy 610 $abiomaterials 610 $abiomedical application 610 $abiomedicine 610 $abiopolyester 610 $abiopolymer 610 $abioprocess design 610 $abioreactor 610 $abiosurfactants 610 $ablends 610 $abubble column bioreactor 610 $acarbon dioxide 610 $acomputer-aided wet-spinning 610 $aCOMSOL 610 $aCupriavidus malaysiensis 610 $aCupriavidus necator 610 $acyanobacteria 610 $adelivery system 610 $adownstream processing 610 $aelectrospinning 610 $aextremophiles 610 $afed-batch 610 $afed-batch fermentation 610 $afeedstocks 610 $afilm 610 $afused deposition modeling 610 $agaseous substrates 610 $ahaloarchaea 610 $aHaloferax 610 $ahalophiles 610 $ahigh cell density cultivation 610 $ahigh-cell-density fed-batch 610 $ahydrolysate detoxification 610 $ain-line 610 $ain-line monitoring 610 $amedium-chain-length polyhydroxyalkanoate (mcl-PHA) 610 $amicroaerophilic 610 $amicroorganism 610 $anon-Newtonian fluid 610 $aon-line 610 $aoxygen transfer 610 $aP(3HB-co-3HV-co-4HB) 610 $aPAT 610 $aPDW 610 $aPHA 610 $aPHA composition 610 $aPHA processing 610 $aPHB 610 $aphenolic compounds 610 $aphoton density wave spectroscopy 610 $aplant oil 610 $apoly(3-hydroxybutyrate-co-3-hydroxyvalerate) (PHVB) 610 $apoly(3-hydroxybutyrate-co-4-hydroxybutyrate) 610 $aPoly(3-hydroxybutyrate) 610 $apolyhydroxyalkanoate 610 $apolyhydroxyalkanoate (PHA) 610 $apolyhydroxyalkanoates 610 $apolyhydroxyalkanoates processing 610 $apolyhydroxybutyrate 610 $aprocess analytical technologies 610 $aprocess engineering 610 $aprocess simulation 610 $aproductivity 610 $aPseudomonas 610 $aPseudomonas putida 610 $aPseudomonas sp. 610 $aRalstonia eutropha 610 $arheology 610 $asalinity 610 $aselective laser sintering 610 $asimulation 610 $atequila bagasse 610 $aterpolyester 610 $aterpolymer 610 $atissue engineering 610 $aupstream processing 610 $aviscosity 610 $awaste streams 610 $awound healing 615 7$aBiotechnology 700 $aKoller$b Martin$4auth$01327943 906 $aBOOK 912 $a9910404081203321 996 $aAdvances in Polyhydroxyalkanoate (PHA) Production, Volume 2$93038319 997 $aUNINA LEADER 05211nam 22004693u 450 001 9910966832503321 005 20240501075119.0 035 $a(CKB)3710000000841363 035 $a(EBL)4648458 035 $a(Au-PeEL)EBL4648458 035 $a(CaPaEBR)ebr11252632 035 $a(OCoLC)969643164 035 $a(Exl-AI)4648458 035 $a(Au-PeEL)EBL6664501 035 $a(MiAaPQ)EBC4648458 035 $a(EXLCZ)993710000000841363 100 $a20160905d2013|||| u|| | 101 0 $achi 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$a????·?? 205 $a1st ed. 210 $aBeiJing $cPEKING UNIVERSITY PRESS$d2013 215 $a1 online resource (194 p.) 300 $aDescription based upon print version of record. 311 08$a7-301-22353-6 327 $a? -- ?? -- "??????????"????? -- ?? -- Preface? -- ?? ??? ? -? ??????????????? -- ?? -- ? ??? -- ? ?? -- ? ??? -- ?? ???? -- ???? -- ?? ? ? -- ???? ? -- ???? ???? -- ? ? ? -- ? ????? -- ??? ? -- ???? ?? ? -- ???? ?? ? -- ? ? ? ??? -- ?????? -- ?????? -- ??????? -- ??? ?? -- ? ???? -- ??? ??? -- ????? -- ??????? -- ?? ?? ????? -- ??? ???? -- ?????? -- ?? ?? ? ??? -- ???? ?? -- ?? ??? -- ???? ? -- ???????? -- ?????? -- ????? -- ? ? ? -- ???? ? ?? -- ? ? ?? ? -- ???? ?? ? -- ??? ? ? -- ?? ? ? -- ??? ? ? -- ? ??? -- ?? ? ? ? -- ?? ? ? -- ?? ??? -- ?? ?? ?? ? -- ?? ?? ? -- ?? ?? -- ? ??? -- ? ???? -- ?????? -- ? ????? ? -- ?????? -- ?????? -- ?? ?????? -- ??? ?? ? -- ??? ???? -- ??? ????? -- ?? ??? -- ?????? -- ???? ? -- ??????????? -- ?? ? -- ????? -- ????? ?? -- ???? ? -- ?? ??? -- ?????? -- ?????? -- ???????? -- ???? -- ??????? -- ? ???? -- ?????? -- ? ?? ? -- ??? ?? -- ?? ? ?? -- ????????? -- ???????? -- ?? ?? -- ????? ?? ?? -- ??? ? -- ? ?? ? -- ?? ?? ? -- ? ?? ?? ?? -- ?? ??? -- ? ????? -- ??? ? ? ? -- ????? ????? -- ???? ???? -- ????? ??? -- ?? ??? -- ??? ?? -- ?? ???? ? -- ?? ??? -- ????? ????? -- ??? ?? ?? -- ? ? ??? -- ???? ???? -- ??????? -- ?? ?? ? ??? -- ??? ?? ???? ? -- ????? ????? -- ?? ? -- ??????? ? -- ? ??? ? -- ???? ???? -- ?? ?? ? -- ??? ? ??? -- ?????? -- ? ?? ??? ? -- ?? ??? -- ??????? -- ??????? -- ?? ? ? ? ?? -- ?? ? ? -- ??? ?? ? -- ? ? ? -- ??? ?? -- ????? -- ?? ?? ? -- ??? ??? -- ??????? -- ????? -- ???? ? -- ? ??? -- ? ?? -- ??? ?? -- ? ?? -- ? ??? -- -- Postscript -- "??????? ??"?? -- ????? ???? ???. 330 $aThe book 'Four Books and Five Classics: Analects' is an exploration of key dictums from Chinese ancient texts, focusing on Confucius's teachings. It aims to preserve and promote Chinese culture and philosophy through well-known quotes and their interpretations in both Chinese and English. These quotes cover themes of virtue, learning, self-discipline, and human relationships, offering insights into Confucian values. The book includes calligraphic representations and annotations, making it suitable for readers interested in traditional Chinese wisdom and its application in modern contexts. It is intended for those seeking a deeper understanding of Confucian thought and its historical significance.$7Generated by AI. 606 $aChinese classics$7Generated by AI 606 $aConfucianists$7Generated by AI 615 0$aChinese classics 615 0$aConfucianists 700 $aXU$b LINQI$01795837 801 0$bAU-PeEL 801 1$bAU-PeEL 801 2$bAU-PeEL 906 $aBOOK 912 $a9910966832503321 996 $a????·??$94435868 997 $aUNINA