Results 101 to 110 of about 72,104 (300)

Country-by-country reporting : tension between transparency and tax planning [PDF]

open access: yes, 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and
Evers, Maria Theresia   +2 more
core   +1 more source

3D‐Printed Hygroscopic Polymer Networks for High‐Humidity Triboelectric Nanogenerators to Wirelessly Power Implantable Electronic Devices‐ A Conceptual Pathway

open access: yesAdvanced Functional Materials, EarlyView.
This work develops 3D‐printable tribopolymer networks that can enhance triboelectric performance under high humidity environments. Polar hydrophilic functional groups and incorporation of zwitterionic monomers promote bound‐water–dominated interfacial polarization thereby increasing electrical outputs.
Linguangze Zhuo   +8 more
wiley   +1 more source

Análisis de la Acción 1 BEPS en la legislación fiscal federal mexicana a partir de 2020: Aspectos legislativos pendientes

open access: yesDiagnóstico 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  

Cyclic Olefin Copolymers as Versatile Materials for Advanced Engineering Applications

open access: yesAdvanced Functional Materials, EarlyView.
Cyclic olefin copolymers (COCs) are presented as highly versatile materials combining tunable synthesis, excellent optical properties, and mechanical robustness. Their potential spans microfluidics, bioengineering, and advanced electronics, while emerging self‐healing and sustainable solutions highlight future opportunities.
Giulia Fredi   +3 more
wiley   +1 more source

O PAPEL DA OCDE NA TRIBUTAÇÃO DO SETOR DE ÓLEO E GÁS MARÍTIMO

open access: yesRevista de Direito e Negócios Internacionais da Maritime Law Academy
Este 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

Texoskeletons: Developing the Fundamental Technologies for Creating Intelligent Soft Robotic Clothing With Integrated 1D Sensors and Actuators

open access: yesAdvanced Functional Materials, EarlyView.
ABSTRACT Traditional wearable exoskeletons rely on rigid structures, which limit comfort, flexibility, and everyday usability. This work introduces the fundamental technologies to create the first soft, lightweight, intelligent textile‐based exoskeletons (Texoskeletons) built using 1D sensors and actuators.
Amy Lukomiak   +19 more
wiley   +1 more source

Laser‐Assisted Processing and Modification of Bioactive Glasses: A Review

open access: yesAdvanced Healthcare Materials, EarlyView.
Laser technologies provide powerful tools to process and transform bioactive glasses for advanced biomedical applications. This review discusses laser‐matter interaction mechanisms, laser surface engineering, and laser‐assisted fabrication of scaffolds and nanofibers.
Antonio Riveiro   +8 more
wiley   +1 more source

Decellularized Extracellular Matrix (dECM) in Tendon Regeneration: A Comprehensive Review

open access: yesAdvanced Healthcare Materials, EarlyView.
Decellularized Extracellular Matrix (dECM) offers a promising solution by replicating the native tendon microenvironment and promoting regeneration. This review highlights advances in the decellularization methods, as well as their integration with emerging technologies and translational progress in tendon tissue engineering.
Kumaresan Sakthiabirami   +4 more
wiley   +1 more source

Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises

open access: yesNaše 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

Optoelectrical Devices for Neural Interfacing: Engineering Integration, Stability, and Multimodal Sensing

open access: yesAdvanced Healthcare Materials, EarlyView.
Implantable optoelectrical devices are an effective resource for the modulation and monitoring of neural activity with high spatiotemporal resolution. This review discusses current challenges faced by these devices and outlines future perspectives for the development of next‐generation neural interfaces targeting chronic, multisite, and multimodal ...
Stella Aslanoglou   +4 more
wiley   +1 more source

Home - About - Disclaimer - Privacy