Results 31 to 40 of about 3,325 (285)

Low‐Temperature Imidization of Polyimides (PI) for Scalable Manufacturing of Flexible Wearable Electronics

Advanced Engineering Materials, EarlyView.
Low‐temperature imidization of PEG‐modified polyimide enables fully screen‐printed, roll‐to‐roll fabrication of flexible electrodes on PET substrates, delivering robust mechanical durability and reliable ECG/EMG signal performance for wearable electronics.
Akib Abdullah Khan, Jong‐Hoon Kim
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

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +1 more source

Base Erosion and Profit Shifting in Continental Africa and Beyond, a Comparative Analysis

, 2021
Base erosion and profit shifting is a result of our increasingly globalized world. What began as large and innovative firms pursuing new markets beyond their home country’s shores, became an extremely effective means to minimize their corporate income ...
Olsen, Nathan
core  

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, Daniel P. Schutte, Waldo Krugell   +2 more
doaj   +1 more source

Current Status and Challenges in Data Collection for Aerospace Coatings Deposited by Plasma Spraying

Advanced Engineering Materials, EarlyView.
An innovative approach has been integrated into the GRENAT project to optimize plasma spraying and coating performance. Raw materials are accelerated and melted in the plasma generated by torches, creating coatings. Monitoring sensors collect process data which are combined with ex situ characterization data.
Lila Randriamananjara, Vincent Rat, Quentin Dubreuil, Patrice Valorge, Simon Goutier, Alain Denoirjean, Olivier Messe, Céline Ruelle, Jean‐Philippe Poli   +8 more
wiley   +1 more source

Base Erosion and Profit Shifting

, 2020
Diplomová práce se zabývá erozí základu daně a přesunem zisků do zemí výhodnými daňovými systémy. Na základě popisné statistiky zaměřené na přímé zahraniční investice plynoucí do České republiky bylo možné identifikovat největší investory, jejichž zdroje
Volavková, Hana
core   +2 more sources

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

Electrochemical Behavior of Flame‐Sprayed Sc‐Doped AlCoCrFeMo High‐Entropy Alloy Coatings in 3.5% Sodium Chloride Solution

Advanced Engineering Materials, EarlyView.
Scandium (Sc)‐doped AlCoCrFeMo HEA coatings are fabricated via flame spraying with 0.1, 0.3, and 0.5 wt% Sc additions. Among these, the HEA‐Sc0.3 coating exhibits the highest corrosion resistance, indicated by a more positive corrosion potential and lower current density.
Pankaj Kumar, Akash Vyas, Mohammad Aatif Qazi, Nashit Jalal, Maria Ophelia Jarligo, Mostafa Yakout, Jing Liu, André McDonald   +7 more
wiley   +1 more source

Dynamics of Base Erosion and Profit Shifting (BEPS) Tax Planning Strategy in the Global Sustainable Development Framework

Jurnal Perpajakan dan Keuangan Publik
Tax as the main source of income for the state has an important role in financing sustainable development. However, the dynamics of tax planning are increasingly complex with the issue of Base Erosion and Profit Shifting (BEPS), which has become a major ...
Fitri Pebriani Wahyu, Shabrina Magistra Putri   +1 more
doaj   +1 more source