Results 31 to 40 of about 72,104 (300)
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 +3 more
wiley +1 more source
Cogent Business & ManagementU.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
Transparency and Disclosure [PDF]
, 2014 This chapter looks at current and proposed regimes regarding transparency and disclosure (i.e. the means by which countries gather information regarding taxpayer activity). Recent attention focused on the broad problem of base erosion and profit shifting
Ring, Diane M.
core
Base Erosion and Profit Shifting in Indonesia [PDF]
, 2018 The ownership, location and internalisation (OLI) framework introduced by Dunning (1977) explains why multinational enterprises (MNEs) establish subsidiaries overseas.
Purba, Arnaldo
core +1 more source
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 +8 more
wiley +1 more source
The BEPS Project and International Tax Competition
Finance, Accounting and Business AnalysisPurpose: 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
Harnessing Fungal Biowelding for Constructing Mycelium‐Engineered Materials
Advanced Engineering Materials, EarlyView.Mycelium‐bound composites (MBCs) offer low‐carbon alternatives for construction, yet interfacial bonding remains a critical challenge. This review examines fungal biowelding as a biocompatible adhesive, elucidating mycelium‐mediated interfacial mechanisms and their role in material assembly. Strategies to optimize biowelding are discussed, highlighting
Xue Brenda Bai +2 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
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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 +2 more
wiley +1 more source
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
doaj +1 more source