Results 111 to 120 of about 72,104 (300)
Practicing Experts' Views on BEPS: A Critical Analysis [PDF]
, 2015 In July 2013 the OECD, to tackle multinational tax avoidance, published its Action Plan against base erosion and profit shifting. The Action Plan suggests a variety of legislative and administrative measures to eliminate frictions from interactions ...
Eberhartinger, Eva +1 more
core
Advanced Healthcare Materials, EarlyView.This review highlights recent advances in smart face masks that actively monitor breathing. By integrating humidity, gas, temperature, pressure, strain, and triboelectric sensors, these masks track key respiratory parameters in real time. The article summarizes sensor mechanisms, compares performance across studies, and discusses challenges and future ...
Negin Faramarzi +7 more
wiley +1 more source
Base Erosion and Profit Shifting: Options, Opportunities and Alternatives [PDF]
, 2017 Base erosion and profit shifting is generally defined as tax strategies that serve to exploit gaps or inconsistencies in global tax systems that allow an enterprise to shift profits to lower tax jurisdictions.
Buitrago, David Palacio +2 more
core +1 more source
Advanced Healthcare Materials, EarlyView.A two‐phase workflow (OFAT screening followed by central composite design) maps how processing variables tune PFCE‐PLGA nanoparticle size, dispersity, surface charge, loading, and 19F‐MRI signal. In situ, time‐resolved synchrotron SAXS tracks albumin‐corona growth on intact dispersions and reveals PFCE‐dependent adsorption pathways.
Joice Maria Joseph +11 more
wiley +1 more source
Measuring base erosion and profit shifting
, 2017 In the permanent race for profitability, Multinational Enterprises (MNEs) seek to reduce their production cost, their wage cost and ultimately their overall tax bill. They develop strategies to reduce their global tax liability by circulating their profit through various financial vehicles and using profitable detours to exploit differences between ...
openaire +1 more source
Aptamer‐Based Delivery Systems for VEGF and NGF Modulation in Ocular Therapies
Advanced Healthcare Materials, EarlyView.Aptamer‐based delivery systems targeting NGF and VEGF hold significant potential for precise and sustained treatment of complex diseases affecting both the anterior and posterior segments of the eye. This review critically summarizes current strategies for NGF and VEGF delivery as well as VEGF sequestration, providing a clinical perspective on how ...
Nadine Best +5 more
wiley +1 more source
Corporate Income Tax and Economic Distortions [PDF]
As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature ...
Gaetan Nicodeme
core
Advanced Healthcare Materials, EarlyView.A versatile approach is presented for fabricating smart multifunctional textiles by integrating thermo‐fluorescent carbon dot/polymer nanocomposite coatings with 3D‐printed interlocked architectures. The fabrics exhibit temperature‐responsive fluorescence, durable hydrophobicity, strong antibacterial and antioxidant activity, and enhanced UV protection.
Poushali Das +8 more
wiley +1 more source
Environmental Tax Reform with Vertical Tax Externalities [PDF]
The paper studies a regional environmental tax reform in a federal state. A region unilaterally improves the environmental quality by increasing its energy taxes.
Bert Saveyn, Stef Proost
core +3 more sources
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