Essays about: "AlP"
Showing result 6 - 10 of 28 essays containing the word AlP.
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6. AlP sacrificial layer for GaP NW growth
University essay from Lunds universitet/Fasta tillståndets fysik; Lunds universitet/Fysiska institutionenAbstract : III-V semiconductor nanowires (NWs) display outstanding potential for many technological applications, but their implementation into devices is restricted due to high material and fabrication costs. Common techniques for NW synthesis rely on single crystalline substrates, which are single-use and have large costs associated to them. READ MORE
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7. Transfer pricing rules as trade restrictions: Is the OECD’s HTVI approach compatible with the EU fundamental freedoms?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis considers whether the OECD’s HTVI approach is compatible with the EU fundamental freedoms. Its conclusions are of relevance to EU Member States who have implemented, or are looking to implement, the HTVI approach as part of a national transfer pricing regime. READ MORE
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8. The Commission’s Approach in State Aid Assessment of Advance Pricing Agreements: an Autonomous EU Arm’s Length Principle and Its Implications
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : This thesis aims to reveal whether the Commission’s approach in the State aid assessment of advance pricing agreements (APAs) is in line with the current EU law framework and whether, given its implications, it is a sensible development in State aid law applied to taxation. Chapter 2 introduces the background of the arm's length principle, looking into its origin, purpose and application in tax law. READ MORE
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9. Can the Arm’s Length Principle in the OECD Transfer Pricing Guidelines Fulfil the Minimum Requirements of the Transaction Approach in the Controlled Foreign Company Rules under Anti-Tax Avoidance Directive?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Generally, the ALP in TP regulations is widely applied in order to prevent price manipulation which will cause tax avoidance. And CFC regulations have usually been regarded as a “backstop” of TP regulations in terms of combating tax avoidance. READ MORE
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10. Trajectory Planning for Four WheelSteering Autonomous Vehicle
University essay from KTH/FordonsdynamikAbstract : This thesis work presents a model predictive control (MPC) based trajectory planner forhigh speed lane change and low speed parking scenarios of autonomous four wheel steering(4WS) vehicle. A four wheel steering vehicle has better low speed maneuverabilityand high speed stability compared with normal front wheel steering(FWS) vehicles. READ MORE
