Results 31 to 40 of about 809 (255)
European Research on Management and Business EconomicsTo 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 +2 more
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An evaluation of interest deduction limitations to counter base erosion in South Africa
South African Journal of Economic and Management Sciences, 2018 Background: The Organisation for Economic Cooperation and Development (OECD) made a number of recommendations in relation to interest deduction limitations as part of the Base Erosion and Profit Shifting (BEPS) project. In 2016 the South African National
Pieter van der Zwan +2 more
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La residencia fiscal de las entidades jurídicas en el sistema tributario colombiano
Revista de Derecho Fiscal, 2021 Desde la expedición del informe del comité de expertos económicos de la Liga de las Naciones, el criterio de residencia fiscal de entidades jurídicas ha sido pieza fundamental en la arquitectura de los distintos sistemas fiscales a lo largo y ancho del ...
Omar Sebastián Cabrera Cabrera
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Advanced Engineering Materials, EarlyView.Functionally graded metal–ceramic femoral stems are engineered through continuous UMAT‐based stiffness tailoring, eliminating discrete material interfaces while enhancing biomechanical compatibility. Low‐index power‐law gradation optimizes load transfer, reduces stress shielding, and controls implant–bone micromotion, highlighting a materials‐design ...
Rihem Nouira, Sameh Elleuch, Hanen Jrad
wiley +1 more source
Journal of Economic and Financial Sciences, 2017 Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model').
Lee-Ann Steenkamp
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Additive Manufacturing of Alumina‐Reinforced Elastomers
Advanced Engineering Materials, EarlyView.Vat‐photopolymerized elastomers reinforced with platelet‐shaped alumina exhibited preferential orientation, reduced porosity, and significantly enhanced mechanical performance. A 3 wt% platelet loading increased tensile strength from 12.4 to 45.7 MPa, highlighting the critical role of filler morphology in elastomeric VPP composites.
Majid Barzegar Keyvani +6 more
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Advanced Engineering Materials, EarlyView.During creep of a single‐crystal Ni‐based superalloy, the overall crystal orientation is observed to remain constant while the microstructure evolves. Despite the lack of macroscopic rotation, small (<1°) rotations are observed on the submicron size scale and are accommodated by counteracting rotations over the scale of several micrometers.
E. J. Payton +3 more
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Development of the international taxation system: analysis of historical stages
Економіка, управління та адмініструванняThe article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing.
I.V. Orlov, D.M. Zakharov
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Laws, 2018 This article provides an overview of China’s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culminating
Reuven Avi-Yonah, Haiyan Xu
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Advanced Engineering Materials, EarlyView.Solvate ionic liquids lubrication reduced the coefficient of friction by ∼60% compared to dry sliding, reaching steady‐state values as low as 0.04–0.05. Corrosion weight‐loss measurements in 1 M HCl further demonstrated significant inhibition behavior, with only 100 ppm of [Li(G3)][TFSI] (∼68.5 μL/L) reducing corrosion‐product weight loss by 63 ...
Sameh Dabees +6 more
wiley +1 more source