Results 121 to 130 of about 72,104 (300)
Nanotherapies for Atherosclerosis: Targeting, Catalysis, and Energy Transduction
Atherosclerosis management is hindered by poor drug targeting and plaque heterogeneity. Nanotechnology overcomes these barriers via three core strategies: (1) target‐engineered nanocarriers that achieve lesion‐specific precision via ligand modification, biomimetic camouflage, stimuli‐responsive release, and self‐propelling nanomotors; (2) catalytic ...
Yuqi Yang +4 more
wiley +1 more source
Effect of Anti-Base Erosion and Profit Shifting Rules on International Income-Shifting
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
Epidermal Patch Technologies for Integrated Healthcare and Infection Management
Epidermal patches have evolved from simple wound coverings into multifunctional, skin‐conformable platforms integrating drug delivery, biosensing, and therapeutic functionalities. This review highlights their material innovations, fabrication strategies, and intelligent designs, including hydrogels, microneedles, and flexible electronics, while ...
Yuqi Wang +7 more
wiley +1 more source
(Why) Do we need Corporate Taxation? [PDF]
Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular,
Alfons Weichenrieder
core
We developed a bioinspired mechano‐intelligent Janus bandage (MIB) with a hydrophobic flat exterior and a hydrophilic interior featuring gecko‐mimicking wedged microstructures, fabricated via micromolding and anisotropic plasma treatment. The MIB dynamically synchronizes adhesion and contraction, enabling precise force modulation.
Di Suo +7 more
wiley +1 more source
O Plano de Ação BEPS e as Mudanças de Paradigmas na Tributação
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 +1 more
doaj
Bioinspired Adaptive Sensors: A Review on Current Developments in Theory and Application
This review comprehensively summarizes the recent progress in the design and fabrication of sensory‐adaptation‐inspired devices and highlights their valuable applications in electronic skin, wearable electronics, and machine vision. The existing challenges and future directions are addressed in aspects such as device performance optimization ...
Guodong Gong +12 more
wiley +1 more source
Still the lucky country? [PDF]
Over the past 30 years the gap between the rich and the poor has increased rapidly in a majority of the world’s countries. Oxfam has previously reported that inequality is so severe that the 85 richest people in the world own the same as half of the ...
core
Note on tax enforcement and transfer pricing manipulation [PDF]
This note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalties are negatively related with income shifting.
Rathke, Alex Augusto Timm
core +1 more source

