Results 41 to 50 of about 72,104 (300)
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
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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 +7 more
wiley +1 more source
Jurnal Perpajakan dan Keuangan PublikTax 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 +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 +2 more
doaj +1 more source
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
The Effect of Anti-Avoidance Provisions Regarding the Promotion of Innovation: Considerations from a Tax Policy Perspective [PDF]
, 2016 The goal of this paper is to explore different possibilities addressed to counteract tax avoidance or aggressive tax planning, pointing out their impact on fiscal measures designed to foster technological innovation.
Gil García, Elizabeth
core +1 more source
Advanced Engineering Materials, EarlyView.Cladding is a proven method that boosts the surface qualities of mechanical parts by applying a layer of more durable material over a base substrate. This work responds to the needs of offshore and pressure vessels sectors by focusing on cladding a super austenitic steel onto low‐carbon steel through gas tungsten arc welding.
E. J. da Cruz Junior +6 more
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
doaj +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 +1 more
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Advanced Engineering Materials, EarlyView.This study investigates the effects of milling parameters, including rotational speed, milling duration, and ball‐to‐powder ratio, on TiAl particle size and morphology in an XHV‐equivalent atmosphere. The creation of oxide‐free surfaces enhances the mechanical properties of green bodies.
Jytte Möckelmann +4 more
wiley +1 more source