Results 101 to 110 of about 71,652 (310)
Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation [PDF]
, 2015 This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on ...
Peerbhai, Aneesa
core +1 more source
Diagnóstico FACIL Empresarial Finanzas Auditoria Contabilidad Impuestos Legal, 2020 Como resultado de las acciones propuestas por la Organización para la Cooperación y el Desarrollo Económico (ocde) en materia de “erosión de la base imponible y traslado de beneficios”, o identificadas en inglés como Base erosión and profit ...
Hiram Zambrano Brambila +2 more
doaj
Advanced Functional Materials, EarlyView.A pixelation‐free, monolithic iontronic pressure sensor enables simultaneous pressure and position sensing over large areas. AC‐driven ion release generates spatially varying impedance pathways depending on the pressure. Machine learning algorithms effectively decouple overlapping pressure–position signals from the multichannel outputs, achieving high ...
Juhui Kim +10 more
wiley +1 more source
Overhauling corporate taxation in the digital economy. CEPS Policy Insights No 2019-15/October 2019 [PDF]
, 2019 Is the corporate income tax (CIT) still an efficient system for taxing companies today? The CIT was introduced when economies were characterised primarily by tangible assets and goods and by limited international trade.
Carpentieri, Loredana +2 more
core
O PAPEL DA OCDE NA TRIBUTAÇÃO DO SETOR DE ÓLEO E GÁS MARÍTIMO
Revista de Direito e Negócios Internacionais da Maritime Law AcademyEste estudo visa explorar o papel desempenhado pela Organização para a Cooperação e Desenvolvimento Econômico (OCDE) na formulação e implementação de políticas tributárias para o setor de óleo e gás marítimo, enfocando em especial nas iniciativas ...
Murilo Borges +2 more
doaj +1 more source
Gourd‐Inspired Design of Unit Cell with Multiple Gradients for Physiological‐Range Pressure Sensing
Advanced Functional Materials, EarlyView.Gourd‐shaped micro‐dome arrays with coordinated modulus, conductivity, and geometric gradients co‐optimize sensitivity and linearity in piezoresistive tactile sensors. Under pressure, a solid upper dome embeds into a porous lower dome, triggering rapid contact‐area growth and series‐to‐parallel conduction, enabling unsaturated, intensity‐resolved ...
Jiayi Xu +6 more
wiley +1 more source
Drug‐Free Thrombolysis Mediated by Physically Activated Micro/Nanoparticles
Advanced Functional Materials, EarlyView.Overview of particle‐mediated thrombolytic effects (thermal, mechanical, and chemical) and their activating physical stimuli (light, ultrasound, and magnetic field) in drug‐free thrombolysis. ABSTRACT Thrombus‐associated disorders rank among the world's leading causes of death, with ischemic heart disease and stroke as the main contributors.
Pierre Sarfati +2 more
wiley +1 more source
Frontier Advances of Emerging High‐Entropy Anodes in Alkali Metal‐Ion Batteries
Advanced Functional Materials, EarlyView.Recent advances in microscopic morphology control of high‐entropy anode materials for alkali metal‐ion batteries. Abstract With the growing demand for sustainable energy, portable energy storage systems have become increasingly critical. Among them, the development of rechargeable batteries is primarily driven by breakthroughs in electrode materials ...
Liang Du +14 more
wiley +1 more source
Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises
Naše Gospodarstvo, 2019 This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for ...
Svažič Tatjana
doaj +1 more source
Recovering lost tax to meet the health financing gap for universal public sector health systems in East and Southern Africa. [PDF]
BMJ Glob Health, 2023 Loewenson R, Mukumba C.
europepmc +1 more source