Results 111 to 120 of about 3,325 (285)

Base erosion and profit shifting in South Africa: A critical analysis of the effectiveness of the transfer pricing rules with regard to the elimination of profit shifting

, 2017
A research report submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in TaxationTax base erosion and profit
Mpanza, Xolani
core  

Base Erosion and Profit Shifting in the Digital Economy

This study examines the evolution of academic discourse on Base Erosion and Profit Shifting (BEPS) in response to the digitalization of global commerce, focusing on the OECD/G20 Two-Pillar Solution and its implications for advanced and developing ...
Fatin Nabilah Norzihad, Arya Zulfikar Akbar, Sudrajat Martadinata, Reza Muhammad Rizqi   +3 more
core   +1 more source

Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative

, 2018
In this article, the author considers output legitimacy deficits in the context of the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative, with special emphasis on the issues and problems that this raises for developing ...
Mosquera Valderrama, I.J., Mosquera Valderrama I.J.   +1 more
core   +1 more source

Making the Case for Organ‐on‐Chip Platforms in Long‐Acting Therapeutics Development

Advanced Healthcare Materials, EarlyView.
LATs release drug from a tissue‐resident depot over weeks to months, improving adherence, but their development is hampered by preclinical models that cannot reproduce the coupled tissue processes, sustained release, local microenvironment change, interstitial transport, immune and foreign‐body responses, and clearance that govern depot performance in ...
Charlie Gowans, Abdulwahhab Khedr, Panagiotis G. Georgiou, Nehir Arik, Ozlem Sen, Steve P. Rannard, Tom O. McDonald, Christos Tapeinos   +7 more
wiley   +1 more source

Effect of Anti-Base Erosion and Profit Shifting Rules on International Income-Shifting

, 2019
As multinacionais fazem uso de diversos instrumentos, designadamente através de empréstimos entre subsidiárias do mesmo grupo ou da manipulação preços de transferência, para transferir os seus lucros para país com taxas de tributação mais baixas, entre outros benefícios.
openaire   +2 more sources

Optical Detection of Cellular Signals at Material Interfaces

Advanced Healthcare Materials, EarlyView.
Emerging functional materials are transforming optical detection of cellular signals. This review highlights optical techniques that exploit the unique optical properties of diverse materials to detect and quantify cellular electrical, chemical, and mechanical signals, and discusses key opportunities and challenges.
Xuchen Ren, Jitong Ren, Zixin Zhang, Koney Eungkon Kim, Francis L. Hong, Yuecheng Peter Zhou   +5 more
wiley   +1 more source

O Plano de Ação BEPS e as Mudanças de Paradigmas na Tributação

Revista Acadêmica, 2017
A globalização oportuniza aos contribuintes com atuação transnacional a utilização, por vezes abusiva, dos sistemas tributários de diferentes países para fins de redução ou supressão de suas cargas tributárias.
Luciana Grassano de Gouvêa Mélo, João Otávio Martins Pimentel   +1 more
doaj  

PLL‐g‐HPA Hydrogel Microneedles Loaded With Rhoifolin Target Macrophages to Alleviate Fibroblast Senescence for Diabetic Wound Healing

Advanced Healthcare Materials, EarlyView.
Diabetic wound healing is hindered by a pathological crosstalk wherein elevated IL‐11 induces M1 macrophage polarization, leading to IL‐1β/IL‐6 release and subsequent fibroblast senescence via RAS/p38MAPK/p53/E2F1 signaling. Here, we develop a Gel@M‐Rho microneedle patch that delivers rhoifolin‐loaded, macrophage membrane‐coated nanoparticles to target
Jiewen Liao, Lin Gan, Li Lu, Lizhi Ouyang, Yuan Xiong, Fawwaz Al‐Smadi, Guandong Dai, Mohammad‐Ali Shahbazi, Bobin Mi, Mengfei Liu, Guohui Liu   +10 more
wiley   +1 more source

Overview del progetto OCSEin materia di base erosion and profit shifting (BEPS) [PDF]

, 2019
Il volume riguarda le 15 Actions di cui si compone il Piano di azione elaborato dall’OCSE per il contrasto dei fenomeni di base erosion and profit shifting (BEPS).
aa.vv., Viotto, Antonio
core  

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