Results 61 to 70 of about 615 (239)

Tomographic Printing in a Chip: A Versatile Platform for Biomimetic 3D Organ‐on‐Chip

Advanced Healthcare Materials, EarlyView.
A novel light‐based bioprinting approach, TVAM‐in‐a‐chip, enables rapid, contactless fabrication of biomimetic 3D organ‐on‐chip devices directly within preassembled microfluidic platforms. This strategy supports diverse materials, including cell‐laden resins, and eliminates post‐assembly steps.
Riccardo Rizzo, Viola Sgarminato, Felix Wechsler, Christophe Moser   +3 more
wiley   +1 more source

Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]

Облік і фінанси
With the increasing scrutiny of multinational corporations’ tax strategies, organizations such as the OECD have introduced regulatory measures to curb Base Erosion and Profit Shifting (BEPS). This article aims to explore the evolving regulatory landscape
Cornelia Nastase
doaj   +1 more source

Profit shifting under the arm's length principle

, 2023
This study analyses the tax-induced profit shifting behaviour of firms and the impact of governments' anti-shifting rules. We derive a model of a firm that combines internal sales and internal debt in a full profit shifting strategy, and which is required to apply the arm's length principle and a general thin capitalisation rule.
openaire   +2 more sources

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

Advanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen, Boris Rivkin, David Castellanos‐Robles, Ivan Soldatov, Lukas Beyer, Mariana Medina‐Sánchez   +5 more
wiley   +1 more source

The non-neutrality of the arm's length principle with imperfect competition [PDF]

, 2011
The Arm’s Length Principle (ALP) has been broadly adopted by OECD countries to avoid the use of firm’s internal transfer pricing as a device for shifting profits into low tax jurisdictions. While the ALP does not affect market outcomes under perfect competition, we show that its adoption is non-neutral under imperfect competition: a strict (lax ...
Moreno, Diego, Lemus, A.
openaire   +2 more sources

2D Co‐Mo‐Hydroxide‐Based Multifunctional Material for the Development of H2‐Based Clean Energy Technologies

Advanced Materials, EarlyView.
2D α‐Co(OH)2 interleaved with Mo species displays an appealing dual functionality for the production and use of green hydrogen.Mo incorporation greatly benefits the electrochemical behaviour in Oxygen Evolution Reaction for H2 production, while the magnetocaloric response at liquid H2 temperature paves the way for alternative cryogenic refrigerants ...
Daniel Muñoz‐Gil, Celia Castillo‐Blas, Dawid Krystian Feler, Isabel Gómez‐Recio, Miguel Tinoco, Ana Querejeta‐Fernández, Rodrigo González‐Prieto, Felipe Gándara, Romualdo Santos Silva Jr, Pilar Ferrer, Carlos Prieto, Luc Lajaunie, José Luis Martinez‐Peña, María Luisa Ruiz‐González, José María González‐Calbet   +14 more
wiley   +1 more source

Taxation in the digital economy

Хабаршысы. Экономика сериясы, 2021
The digital economy is increasingly replacing the everyday economy. The continued rapid pace of technology development and its use in business presents exciting opportunities for entrepreneurs and challenges for tax authorities.
B. Sultanova, G. Alimbekova, D. Espaeva
doaj  

Single‐Chromophore Homojunction Organic Solar Cells: A Path to Simplicity and Efficiency

Advanced Materials, EarlyView.
This perspective discusses how the intrinsic optoelectronic properties of organic semiconductors, their molecular packing in the solid‐state, and internal energetic gradients within a device can enable free‐charge carrier generation in homojunction organic solar cells.
Shaun McAnally, Paul L. Burn, Paul E. Shaw   +2 more
wiley   +1 more source

The Impact of Transfer Pricing on the Company’s Image. Implications in Audit Work [PDF]

Audit Financiar
In an economy strongly marked by globalisation, transfer pricing is at the top of the agenda of taxpayers, tax authorities and regulatory bodies, with its influence manifested primarily in the fiscal area, respectively in the correct determination and ...
Mihai LUPU, Magda GHICA, Cornelia NASTASE   +2 more
doaj   +1 more source

Azobenzene's Cross‐Scale Optics and Photonics: Molecular Photoswitching, Mesoscopic Material Motions, and Adaptive Devices

Advanced Materials, EarlyView.
Azobenzene photoswitches translate molecular‐scale E/Z photoisomerization into macroscopic material responses and device‐level photonic functions. This Review highlights how azobenzene research has evolved from molecular photochemistry to photoalignment, mass migration, photomechanics, and heat release, ultimately enabling holography, reconfigurable ...
Heeju Son, Soyul Kwak, Heerin Noh, Minsang Kim, Doyeon Noh, Subhayan Chakraborty, Jaewon Lee, YongDeok Cho, Kyeongsoo Kim, Taewoong Eom, Moonyoung Kim, Jangwon Kim, Hoyoung Lee, Soyoung Lee, Jaehun Kim, Grace G. D. Han, Shin‐Tson Wu, Stefano Oscurato, Arri Priimagi, Marina Saphiannikova, Seungwoo Lee   +20 more
wiley   +1 more source