Results 81 to 90 of about 14,190 (298)

Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments

Journal of Legal Studies
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is
Dumiter Florin Cornel, Sabău Georgeta Valeria   +1 more
doaj   +1 more source

Media Pluralism and Competition in the Media Sector: The Italian Experience

Yearbook of Antitrust and Regulatory Studies
In economic sectors where constitutional principles come to the fore, legislators must reconcile individual rights and freedoms with market principles, such as the arm’s length principle, and economic freedoms, particularly the freedom to conduct ...
Valeria Caforio
doaj   +1 more source

Assembling a True “Olympic Gel” From over 16 000 Combinatorial DNA Rings

Advanced Materials, EarlyView.
Olympic gels are an elusive class of soft matter, consisting of molecular networks held together purely by mechanically interlocked rings. Their topological structure promises unique properties and functions, but their synthesis has proven notoriously difficult.
Sarah K. Speed, Yu‐Hsuan Peng, Azra Atabay, Krishna Gupta, Toni Müller, Carolin Fischer, Ilka M. Hermes, Jens‐Uwe Sommer, Michael Lang, Elisha Krieg   +9 more
wiley   +1 more source

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

Advanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief, Swagato Sarkar, Anik Kumar Ghosh, Osvalds Verners, Kamal Kumar Meena, Su‐Hyeong Lee, Soosang Chae, Tobias A. F. König, Beate Krause, Andreas Fery, Mehmet Sait Özer, Anindya Nag, Amit Das   +12 more
wiley   +1 more source

MULTINATIONALS AND THE RELATIONSHIP BETWEEN STRATEGIC AND TAX TRANSFER PRICES [PDF]

Multinational enterprises engaging in cross-border, intrafirm trade can use a different price for cost accounting purposes than used for tax accounting purposes. This possibility has not been previously modeled.
Charles E. Hyde
core  

Recent Advances in Electrospun Nanofibers for Triboelectric Nanogenerators: Performance Enhancement Strategies and Emerging Applications

Advanced Materials, EarlyView.
This review highlights recent advances in electrospun nanofiber‐based triboelectric nanogenerators, emphasizing how material design, fiber architecture, and interface engineering collectively enhance output performance and mechanical durability. Key developments in porous, aligned, core‐shell, and hierarchical nanofibers are discussed alongside ...
MD Fajla Rabbi, Jee Hwan Ahn, Duy Linh Vu, Kyoung Kwan Ahn   +3 more
wiley   +1 more source

Turning Unpredictable Biomolecule Adsorption to Controlled Corona Formation: Focus on Carbon Nanomaterials

Advanced Materials, EarlyView.
Controlling the protein corona formation onto carbon nanomaterials (CNMs) enhances their functionalities as platforms for cancer theranostics. Here, we reviewed the effects of the intrinsic and acquired properties of CNMs on protein corona formation, the consequent biological and toxicological outcomes, and the strategies to reshape corona formation ...
Yajuan Zou, Yalei Hu, Jie Yu, Naoki Komatsu, Yuta Nishina, Alberto Bianco   +5 more
wiley   +1 more source

Los precios de transferencia en la economía digital

Revista de Derecho Fiscal, 2018
El presente escrito buscará resolver cómo aplicar el Arm’s-Length Principle en el caso de la Economía Digital. El document se desarrollará en tres pasos: primero, una introducción a cómo funciona la economía digital; segundo, los precios de transferencia,
Ariel Andrés Sánchez Rojas
doaj  

Optimized transfer-pricing model for Asia Pacific [PDF]

, 2011
Thesis (M. Eng. in Logistics)--Massachusetts Institute of Technology, Engineering Systems Division, 2011.Cataloged from PDF version of thesis.Includes bibliographical references (p.
Liang, Kelly (Kelly JieRu)
core  

Droplet Electricity Generators With Maximized Energy Collection Zone Enabled by Aloe‐Inspired Midrib and Cuticle

Advanced Materials, EarlyView.
An Aloe‐pinspired droplet electricity generator (A‐DEG) overcomes the limited energy collection zone of conventional DEGs by guiding impact droplets through a channeling midrib and artificial cuticle. The channeling midrib induces uni‐directional droplet spreading, while the artificial cuticle on the midrib further reinforces this behavior through its ...
Gibeom Lee, Eunbyeol Kim, Kyongtae Choi, Minjun Song, Sunmin Jang, Dongwhi Choi, Donghyun Seo, Min‐Gyu Lee, Younghoon Lee   +8 more
wiley   +1 more source