Results 41 to 50 of about 71,652 (310)

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
doaj   +1 more source

Piezoresistive Monitoring of Carbon Nanomaterial‐Reinforced Epoxy Composites Under Cyclic and Fatigue Loading: A Review

Advanced Engineering Materials, EarlyView.
Carbon nanomaterial‐reinforced epoxy composites exhibit pronounced piezoresistive behavior, enabling intrinsic damage sensing under cyclic and fatigue loading. This review critically compares carbon nanotube and graphene systems, correlating filler content, percolation threshold, and gauge factor with sensing stability and damage evolution.
J. M. Parente, J. Nunes‐Pereira, A. P. Silva, P. N. B. Reis   +3 more
wiley   +1 more source

Reflexiones acerca de un futuro Convenio multilateral en el ámbito de la Unión Europea [PDF]

, 2015
Al hilo de la Acción 15 del Proyecto BEPS (Base erosion and profit shifting), liderado por la OCDE y el G-20, la autora plantea la posibilidad de adoptar un Convenio modelo en materia de renta y patrimonio en el ámbito de la Unión Europea, como preludio ...
Ribes Ribes, Aurora
core  

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

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

3D‐Printed Giant Magnetoresistive (GMR) Sensors Based on Self Compliant Springs

Advanced Engineering Materials, EarlyView.
This work explores 3D‐printed GMR sensors utilizing self‐compliant spring structures and conductive PLA composites. By optimizing arm width, we achieved high piezoresistive (0.34%/mm) and magnetoresistive (0.77%/mT) sensitivities. Demonstrated through Bluetooth‐integrated pressure and magnetic position sensing, these full printed low‐cost, customizable
Josu Fernández Maestu, Nelson Pereira, Javier Vicente, Carmen Rial Tubio, Senentxu Lanceros‐Méndez   +4 more
wiley   +1 more source

Interest barrier and capital structure response [PDF]

, 2016
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS).
Alberternst, Stephan, Sureth-Sloane, Caren   +1 more
core  

International Tax Reform: Hearing Before the S. Comm. on Fin., 115th Cong., Oct. 3, 2017 (Statement of Itai Grinberg) [PDF]

, 2017
Lowering the corporate income tax rate and moving to a territorial system are important to maintain U.S. prosperity and improve growth prospects for our economy. The U.S. cannot stand apart from corporate tax competition in a globalized economy.
Grinberg, Itai
core   +2 more sources

An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case

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
doaj   +1 more source

Population of Nonmetallic Inclusions in Liquid High‐Silicon Electrical Steel in Contact With MgO–C Refractories Based on Recyclates and Environmentally Friendly Binders

Advanced Engineering Materials, EarlyView.
The formation of nonmetallic inclusions (NMIs) was investigated in this study, carrying out immersion tests for 30 min at a temperature of 1600°C with liquid high‐silicon electrical steel (Si ≈ 3 mass‐%) and different MgO–C refractories. Conventional MgO–C refractories were considered, as well as MgO–C refractories containing MgO–C recyclate and ...
Lukas Neubert, Matheus Roberto Bellé, Florian Kerber, Dinesh Kumar Gunasekar, Hans‐Jörn Weddige, Christos G. Aneziris, Olena Volkova   +6 more
wiley   +1 more source