Results 101 to 110 of about 3,325 (285)
G20 host Australia faces hard truths of multinational profit shifting [PDF]
, 2014 The G20 Finance Ministers have the opportunity this weekend to endorse the initial recommendations of the OECD on how to address the global problem of multinational tax avoidance.\ud \ud The work of the OECD on the issue to date is substantial.
Sadiq, Kerrie
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Profit shifting and industrial heterogeneity [PDF]
, 2018 Base erosion and profit shifting (BEPS) undermines tax revenues collection and raises public discontent in times when the tax burden has increased significantly for households in most developed economies. In addition, new forms of profit shifting related
BARRIOS Salvador, D'ANDRIA Diego
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Advanced Functional Materials, EarlyView.Balancing the spatially separated p‐ and n‐type transport pathways in heterojunction‐bilayer OTFTs enables symmetric inverter switching (VM ≈ 0.5VDD), whereas discrete integration of unipolar OTFTs gives polarity‐dependent and resistive responses. ABSTRACT High inverter performance in ambipolar organic electronics requires balanced channel strengths ...
Sohyun Choi +3 more
wiley +1 more source
Advanced Functional Materials, EarlyView.Light irradiation activates the Fe2O3‐BiVO4 heterostructure, enabling efficient solar‐electrochemical coupling in zinc‐air batteries. The built‐in electric field drives directional charge separation, guiding photoelectrons toward oxygen reduction sites and accumulating holes for oxygen evolution, thereby reducing polarization and enhancing discharge ...
Yili Liu +7 more
wiley +1 more source
Advanced Healthcare Materials, EarlyView.Using PVA–borax hydrogels as carriers for off‐the‐shelf artificial sweeteners to fight multidrug‐resistant A. baumannii. These soft, biocompatible hydrogels rapidly reduce bacterial viability within multidrug‐resistant A. baumannii biofilms by more than 99% within one hour and sustain antimicrobial activity over time, while demonstrating safety in both
Jie Han +4 more
wiley +1 more source
Base erosion and profit shifting by multinational firms: re-estimation of firm-level evidence
, 2018 iv Abstract The thesis focuses on base erosion and profit shifting (BEPS) and resulting corporate income tax gains or losses. I first estimated profit shifting semi-elasticity using database of firm-level financial data.
Petrouš, Michal
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, 2019 Mini Dissertation (LLM)--University of Pretoria, 2019.Base erosion and profit shifting are a growing international concern, that was again ushered to the forefront following the 2008 financial crisis.
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Advanced Healthcare Materials, EarlyView.Efficient recovery from traumatic or degenerative diseases is a great challenge, even after all the advancements in bone and cartilage regeneration. Machine learning (ML) algorithms have presented opportunities to enhance these aspects by accurately analyzing imaging data.
Maryam Kamaei +9 more
wiley +1 more source
Advanced Healthcare Materials, EarlyView.We developed a patient‐derived, functional microfluidic model of the diffuse midline glioma (DMG) blood–brain–tumor barrier (BBTB) comprised of endothelial cells, astrocytes, pericytes, and tumor cells. The system forms perfusable microvasculature, reveals the BBTB retains vascular integrity, identifies DMG‐specific transcriptomic changes distinct from
Kimberly R. Bennett +7 more
wiley +1 more source