Results 41 to 50 of about 59,665 (265)

Towards automatic exchange of information

, 2015
This article describes the various steps that led towards automatic exchange of information as the global standard and the issues that remain to be solved. First, the various competing models of exchange information, such as Double Tax Treaty (DTT), TIEA's, FATCA or UE Directives are described with a view to show how they interact between themselves ...
openaire   +3 more sources

Biodegradable and Biocompatible Functional Polymers for Biomedical Applications

Advanced Functional Materials, EarlyView.
Biodegradable and biocompatible functional polymers integrate electrical, mechanical, and stimuli‐responsive functionalities while enabling programmed degradation under physiological conditions. This review introduces recent advances in conductive, shape‐memory, self‐healing, photocurable, and adhesive polymer systems, emphasizing material design ...
Won Bae Han, Shuvra Mondal, Sungkeun Han, Chan‐Hwi Eom, Venkata Ramesh Naganaboina, Suk‐Won Hwang   +5 more
wiley   +1 more source

Surveillance of Noncommunicable Disease Epidemic Through the Integrated Noncommunicable Disease Collaborative Management System: Feasibility Pilot Study Conducted in the City of Ningbo, China

Journal of Medical Internet Research, 2020
BackgroundNoncommunicable diseases (NCDs) have become the main public health concern worldwide. With rapid economic development and changes in lifestyles, the burden of NCDs in China is increasing dramatically every year. Monitoring is a critical measure
Li, Sixuan, Zhang, Liang, Liu, Shiwei, Hubbard, Richard, Li, Hui   +4 more
doaj   +1 more source

FACILITATING AUTOMATIC EXCHANGE OF INFORMATION ON BLOCKCHAIN: A SOUTH AFRICAN PERSPECTIVE

Obiter
Exchange of information is a mechanism that enables tax authorities to share tax information across borders. Exchange of information curtails harmful practices such as tax evasion and tax avoidance by promoting cooperation between tax authorities. Recent world events have seen unprecedented levels of globalisation and novel income-earning structures ...
Kabwe, Ruddy, Ncube, Princess Thembelihle   +1 more
openaire   +2 more sources

Multimodal Optoelectronic Synapses for Neuromorphic Intelligence: Coupling Light, Electrical, Thermal, and Beyond

Advanced Functional Materials, EarlyView.
This review revisits optoelectronic neuromorphic devices that extend from unimodal sensing toward multimodal perception. Five types of stimuli‐to‐output information flow that are classified based on the device roles within the system and applications are summarized and discussed.
Jihyun Shin, Junhyung Cho, Wangmyung Choi, Jaehyun Hur, Jae Kyeong Jeong, Ulrike Kraft, Hocheon Yoo   +6 more
wiley   +1 more source

Automatic exchange of financial information from the perspective of tax fairness and transparency

JPPI (Jurnal Penelitian Pendidikan Indonesia)
Tax fairness and transparency concepts have gained increasing prominence in the global tax and financial regulatory landscape in recent years. Automatic Exchange of Financial Information (AEOI) has proven to be an effective tool for implementing these ...
Isnaini Isnaini, Joni Emirzon, Ridwan Ridwan   +2 more
doaj   +1 more source

Determinant Tax Compliance by Tax Fiscus Perception

Jurnal Akuntansi, Manajemen dan Ekonomi, 2019
Tax has an important role in the country, namely as one of the largest sources of revenue. The existence of obstacles in tax revenue makes the government or in this case the Directorate General of Tax implement several new policies aimed at increasing ...
Purwati Harjayani, Indriyana Puspitosari
doaj   +1 more source

Emerging Post‐CMOS Hardware Neurons for Brain‐Inspired Computing: Devices, Circuits, and System Integration

Advanced Functional Materials, EarlyView.
The physical realization of artificial neurons is a critical challenge for energy‐efficient neuromorphic computing. This review presents a comprehensive analysis of the evolution of artificial neuron implementations from conventional CMOS to emerging post‐CMOS technologies.
Kannan Udaya Mohanan, Hocheon Yoo, Benoît H. Lessard, Ioannis Kymissis, Chang‐Hyun Kim   +4 more
wiley   +1 more source

Preferential Interfacial Engineering of Hydrogels via Interdigitated Nanoparticle Assembly

Advanced Functional Materials, EarlyView.
Robust surface functionalization of hydrogel surfaces is performed via interdigitated metal nanoparticle assembly, inducing strong affinity with the hydrogel matrix. The partially exposed nanoparticle domains act as interfacial nanobridges that mediate both chemical and physical bonding with diverse materials, including small molecules, fluorous ...
Hyeonjin Kim, Hyeseoung Lim, Ji Min Lee, Heeyeon Kang, Yongkwon Song, Woojae Chang, So‐Jin Park, Jin Yoo, Atsushi Hozumi, Jinhan Cho, Jongkuk Ko, Sanghyuk Wooh   +11 more
wiley   +1 more source

Improvement of interaction of tax authorities and financial structures for the purpose of strengthening of tax control

Ученые записки Российской академии предпринимательства, 2021
In the article problems of introduction and implementation of the international standards and procedures urged to increase transparency of financial operations for ensuring automatic exchange of information, increase of efficiency and decrease in zones ...
R. R. Arabov
doaj