Results 21 to 30 of about 810 (255)

Effect of Base Erosion and Profit Shifting on Revenue Generation in Nigeria [PDF]

Universal Journal of Accounting and Finance, 2020
This study examined the effect of Base Erosion and Profit Shifting BEPS) on revenue generation in Nigeria. This study employed ex-post facto research design and data were sourced from the CBN Statistical Bulletin of 2017, Security and Exchange Commission (SEC) annual bulletin and the Federal Inland Revenue Services (FIRS) annual reports. Quarterly data
Olaoye Clement Olatunji, Adebayo Omolola Christiana   +1 more
openaire   +1 more source

Engagement Patterns with an AI Health Coach for Systemic Sclerosis Self‐Management: A Mixed Methods Study

Arthritis Care &Research, Accepted Article.
Objective To evaluate utility of an artificial intelligence (AI) health coach for systemic sclerosis (SSc) self‐management and identify patterns associated with participant engagement. Methods We conducted a mixed‐methods study in which an AI health coach, powered by a large language model (LLM), was used to support self‐management for SSc.
Nirali Shah, Melanie Morris, Cristina Daraban, Sophia Johnson, Susan L. Murphy   +4 more
wiley   +1 more source

Tax avoidance strategies under radar: policy considerations on U.S. multinational corporations operating in emerging markets

Cogent Business & Management
U.S. Multinational Corporations (MNCs) are known for their torturous global tax avoidance strategies. Corporate tax avoidance by U.S. MNCs remains a critical concern for policymakers, particularly in emerging economies, where profit shifting strategies ...
P. V. Thayyib
doaj   +1 more source

Experimental Evaluation of 100Cr6 Steel Microindented Surfaces Under Lubricated Nonconformal Point Contacts

Advanced Engineering Materials, EarlyView.
The tribological behavior of 100Cr6 steel spheres textured via Vickers microindentation is evaluated under lubricated sliding by varying both dimple size and density. Fine and dense textures significantly reduce friction across all lubrication regimes, while large dimples increase it.
Farideh Davoodi, Pasquale Guglielmi, Gianfranco Palumbo, Giuseppe Carbone   +3 more
wiley   +1 more source

The BEPS Project and International Tax Competition

Finance, Accounting and Business Analysis
Purpose: The purpose of the present article is to theoretically analyze the impact of the BEPS Project on international tax competition and its possibilities to reduce harmful tax competition.
Nelly Popova
doaj   +1 more source

Carboxylic‐Acid Functionalized Multiwalled Carbon Nanotube‐Alkane‐Based Resistive Temperature Sensor for Cold Chain Applications

Advanced Engineering Materials, EarlyView.
This study presents a reversible temperature sensor with high switching ratio, ∼103. The device is fabricated using PET‐ITO and carbon nanotube dispersions in alkane. Considering its application in cold chain logistics, a proof‐of‐concept with LED is showcased. Thus, a temperature drop below the threshold temperature (crystallization temperature of the
Sunil Kumar Behera, Philippe Marrec, A. Jorge Parola, Madalena Dionísio, Hugo Águas, Andreia F. M. Santos, Hamed Pourkheirollah, Donald Lupo, César A. T. Laia   +8 more
wiley   +1 more source

DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA

Вестник университета, 2017
The article describes the specifics of the taxation of organizations in the digital economy as well as emergence, development and application of the concept of permanent establishment in Russia and abroad.
S. Kravchuk
doaj   +1 more source

Composition‐Tuned Enhancement of the Anomalous Nernst Effect in FeCo–Pt Thin Films on Rigid and Flexible Substrates

Advanced Engineering Materials, EarlyView.
Disordered (Fe50Co50)1−xPtx thin films exhibit a pronounced anomalous Nernst effect (ANE) with a strong composition dependence on both rigid and flexible substrates. The transverse thermoelectric response peaks near 22.5 at.% Pt, accompanied by enhanced αxy/σxy scaling, thermal transport, and ANE sensitivity.
Mojtaba Mohammadi, Hiroyuki Awano, Kenji Tanabe   +2 more
wiley   +1 more source

Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials

European Research on Management and Business Economics
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of
Annelies Roggeman, Leila Aro-Sati, Isabelle Verleyen   +2 more
doaj   +1 more source

Productivity‐Driven Optimization of Laser Powder Bed Fusion Parameters for IN718 Superalloy: Process Control, Microstructure, and Mechanical Properties

Advanced Engineering Materials, EarlyView.
This study demonstrates how optimizing laser power, scanning speed, and hatching distance in laser powder bed fusion can boost the productivity of Inconel 718 manufacturing by up to 29% while maintaining mechanical integrity. The work delivers a validated process window and cost–time analysis, offering industry‐ready guidelines for efficient additive ...
Amir Behjat, Guido Barale, John Stavridis, Ehsan Norouzi, Jin‐Yoo Suh, Dong‐Ik Kim, Luca Iuliano, Abdollah Saboori   +7 more
wiley   +1 more source