The Transfer-Pricing Profit-Split Method After BEPS: Back to the Future

pricing unemployment insurance : the case of iran

employees always concern about losing their job , or in other word , losing their income resources. for this purpose, every government requires strong system for covering these concerns. the unemployment insurance (ui) program’s can be used for achieving this goal. in this thesis, we price ui based on the insurance history of employee and the duration of being unemployed. we use the weibull dis...

Integration of the profit-split transfer pricing method in the design of global supply chains with a focus on offshoring context

This paper presents an optimization model for the design of global supply chains where the emphasis is made on transfer pricing for both tangible and intangible elements. We adopt the profit split transfer pricing method which is dictated by OECD guidelines and may be accepted by fiscal authorities. The proposed model is particularly suited for the offshoring context. In addition to transfer pr...

Chemical information transfer between plants: back to the future

Chemical information conveyance between organisms has been well established for a wide range of organisms including protozoa, invertebrates, vertebrates and plant-parasitic plants. During the past 20 years, various studies have addressed whether chemical information conveyance also occurs between damaged and undamaged plants and many interesting pieces of evidence have been presented. To date, ...

Back to the future: a non-automated method for constructing transfer models

Representing domain knowledge is important for constructing educational software, and automated approaches have been proposed to construct and refine such models. In this paper, instead of applying automated and computationally intensive approaches, we simply start with existing handconstructed transfer models at various levels of granularity and use them as a lens to examine student learning. ...

Zambia : Back to the future ?