Results 41 to 50 of about 3,325 (285)
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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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.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
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Architecture‐Driven Sensor Stability in Weft‐Knitted Engineering Textiles
Advanced Engineering Materials, EarlyView.Textile‐integrated sensor architectures are systematically compared to evaluate their electromechanical behavior under combined mechanical and environmental loading. Pocket‐based integration exhibits stable and reproducible signals, whereas tunnel‐based routing shows higher sensitivity accompanied by increased variability.
Adnan Maroof Khan +5 more
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A Descriptive Analysis of Fiji’s Tax System and Laws [PDF]
International Journal of Management, Accounting and Economics, 2019 Tax is a major source of revenue for many governments around the world. Fiji has adopted the world wide tax regime whereby tax residents of Fiji are to declare their worldwide income and pay tax in Fiji.
Shivneil Raj
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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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Adaptive Foam 3D Printing of Ultralight and Multifunctional Materials
Advanced Engineering Materials, EarlyView.Adaptive foam 3D printing, enabled by expandable microspheres, imparts cellular structures to thermoplastic and thermosetting polymers, manufactured through a variety of processes including fused filament fabrication, direct ink writing, digital light processing, and inkjet printing.
Nariman Rajabifar, Amir Ameli
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Entropy‐Driven Design of Low‐Melting‐Point Alloys via Compositionally Complex Strategy
Advanced Engineering Materials, EarlyView.Conventional low‐melting‐point alloys (LMPAs) are limited by a narrow compositional space and inherent property trade‐offs. This review presents an entropy‐driven design strategy that overcomes these limitations, ushering in a new class of low‐melting‐point compositionally complex alloys (LMCCAs).
Yinghui Shang +6 more
wiley +1 more source
Aggresive tax planning, beps and Litigation
Ars Iuris Salmanticensis, 2016 These article thinks about aggressive tax planning and the OECD plan BEPS to fight it, Base Erosion and Profit Shifting. It is also analysed the litigation that the simultaneus application general and specific antiabuse clauses would induced in the ...
José María LAGO MONTERO
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Economic Effects of the Implementation of the BEPS Plan in Romania [PDF]
Risk in Contemporary Economy, 2020 The BEPS Plan (Action Plan on Base Erosion and Profit Shifting) is a globally adopted solution proposed by the Organization for Economic Co-operation and Development (OECD) to prevent the erosion of the taxable base and the transfer of profits.
Fortea Costinela +3 more
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