Results 41 to 50 of about 28,434 (258)
Advanced Functional Materials, EarlyView.Biofabrication aims at providing innovative technologies and tools for the fabrication of tissue‐like constructs for tissue engineering and regenerative medicine applications. By integrating multiple biofabrication technologies, such as 3D (bio) printing with fiber fabrication methods, it would be more realistic to reconstruct native tissue's ...
Waseem Kitana +2 more
wiley +1 more source
Transfer pricing rules, OECD guidelines, and market distortions [PDF]
We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries.
BEHRENS, Kristian +2 more
core +3 more sources
Meta‐Rod Mechanical Metamaterials With Programmable Reconfiguration
Advanced Functional Materials, EarlyView.Existing mechanical metamaterials achieve programmable large deformations in planar square or cubic configurations, restricted by required complex boundary conditions. This research proposes a 1D metamaterial, Meta‐rod, with linear, bending, twisting, area, and volume deformation modes.
Atharva Pande, Lyes Kadem, Hang Xu
wiley +1 more source
Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law
Journal of Legal Studies, 2020 Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel +1 more
doaj +1 more source
Imaging of Biphoton States: Fundamentals and Applications
Advanced Functional Materials, EarlyView.Quantum states of two photons exhibit a rich polarization and spatial structure, which provides a fundamental resource of strongly correlated and entangled states. This review analyzes the physics of these intriguing properties and explores the various techniques and technologies available to measure them, including the state of the art of their ...
Alessio D'Errico, Ebrahim Karimi
wiley +1 more source
Bio‐Inspired Molecular Events in Poly(Ionic Liquids)
Advanced Functional Materials, EarlyView.Originating from dipolar and polar inter‐ and intra‐chain interactions of the building blocks, the topologies and morphologies of poly(ionic liquids) (PIL) govern their nano‐ and micro‐processibility. Modulating the interactions of cation‐anion pairs with aliphatic dipolar components enables the tunability of properties, facilitated by “bottom‐up ...
Jiahui Liu, Marek W. Urban
wiley +1 more source
Advanced Functional Materials, EarlyView.Atomically engineered layered 2D Ti3CNTz carbonitride MXene exhibits ultrahigh heat and pressure sensitivity, enabling dual‐mode sensors with 300%–400% performance enhancement and durability for real‐time health‐monitoring interface devices. Precise nitrogen incorporation (e.g., Ti3C1.8N0.2Tz) boosts conductivity, enhancing temperature response, while ...
Debananda Mohapatra +12 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.
Lemus Torres, Ana Belén, Moreno, Diego
core +2 more sources
Multi‐Scale Interface Engineering of MXenes for Multifunctional Sensory Systems
Advanced Functional Materials, EarlyView.MXenes, as two‐dimensional transition metal carbides and nitrides, demonstrate remarkable capabilities for multifunctional sensing applications. This review systematically examines multi‐scale interface engineering approaches that enhance sensing performance, enable diverse detection functionalities, and improve system‐level compatibility in MXene ...
Jiaying Liao, Sin‐Yi Pang, Jianhua Hao
wiley +1 more source
Note on tax enforcement and transfer pricing manipulation [PDF]
, 2015 This note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalties are negatively related with income shifting.
Rathke, Alex Augusto Timm
core +1 more source