Single‐ and Dual‐Atom Configurations in Atomically Dispersed Catalysts for Lithium–Sulfur Batteries
Advanced Functional Materials, EarlyView.Single‐atom and dual‐atom‐based atomically dispersed catalysts (ADCs) effectively address the shuttle effect and sluggish redox kinetics in Li–S batteries. With nearly 100% atomic utilization and tunable coordination environments, ADCs enhance LiPSs adsorption, lower conversion barriers, and accelerate sulfur redox reactions.
Haoyang Xu +4 more
wiley +1 more source
The Avoidance of Double Non-Taxation in Double Tax Treaty Law - A Critical Analysis of the Subject-To-Tax Clause Recommended by the European Commission [PDF]
, 2014 Countries around the world have traditionally treated tax planning as a legitimate practice, unless the ambiguous borders to abusive behavior have been crossed.
Marchgraber, Christoph
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EL FUTURO DE BEPS: ¿APLICACIÓN UNIFORME, FRAGMENTACIÓN O BEPS II?
Crónica Tributaria, 2017 Aunque en octubre de 2015 fueron aprobadas las 15 Acciones del Programa BEPS, lo cierto es que el trabajo para convertir el contenido de las mismas en el nuevo paradigma de la fiscalidad internacional apenas ha comenzado.
Domingo Carbajo Vasco
doaj
Multi‐Scale Interface Engineering of MXenes for Multifunctional Sensory Systems
Advanced Functional Materials, EarlyView.MXenes, as two‐dimensional transition metal carbides and nitrides, demonstrate remarkable capabilities for multifunctional sensing applications. This review systematically examines multi‐scale interface engineering approaches that enhance sensing performance, enable diverse detection functionalities, and improve system‐level compatibility in MXene ...
Jiaying Liao, Sin‐Yi Pang, Jianhua Hao
wiley +1 more source
Making Sustainable Agriculture Real in CAP 2020: The Role of Conservation Agriculture [PDF]
, 2012 Europe is about to redefine its Common Agriculture Policy (CAP) for the near future. The question is whether this redefinition is more a fine-tuning of the existing CAP or whether thorough changes can be expected. Looking back to the last revision of CAP
Basch, G. +3 more
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Global minimum tax as a tool for strengthening economic stability
Financial Law ReviewThis article explores the global minimum tax (GMT) as a legal and policy response to the growing challenges of tax base erosion and profit shifting (BEPS) in the context of globalization and ...
Júlia Hoffmanová
doaj +1 more source
Advanced Functional Materials, EarlyView.A regenerated cellulose/MXene aerogel film is engineered with a surface‐confined, coral‐like polyaniline skin to intensify interfacial polarization while a porous, percolated conductive core is retained. By molten salt hydrate processing and interfacially confined oxidative polymerization, PANI growth is localized at the outer surface and internal ...
Kun Liu +4 more
wiley +1 more source
Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits [PDF]
, 2015 multinational tax avoidance; corporate tax reform; formula apportionment; unitary taxation; base erosion; profit shifting; BEPS.A major international effort – the OECD Base Erosion and Profit Shifting (BEPS) initiative – aims to reduce the extent of ...
Cobham, Alex, Janský, Petr
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Atomic Layer Deposition in Transistors and Monolithic 3D Integration
Advanced Functional Materials, EarlyView.Transistors are fundamental building blocks of modern electronics. This review summarizes recent progress in atomic layer deposition (ALD) for the synthesis of two‐dimensional (2D) metal oxides and transition‐metal dichalcogenides (TMDCs), with particular emphasis on their enabling role in monolithic three‐dimensional (M3D) integration for next ...
Yue Liu +5 more
wiley +1 more source
International Journal of Public Finance, 2017 Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public ...
Zeynep Nihan ÇAMURCU
doaj