Results 41 to 50 of about 809 (255)
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
doaj
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
doaj
Advanced Functional Materials, EarlyView.We propose a suture‐complementary approach that integrates optical skin clearing with a strain‐programmable luminescent adhesive patch. Hyaluronic acid promotes transdermal delivery of tartrazine to improve optical clearing and stabilizes its interaction with a photosensitizer. Optical clearing increases the penetration depth of visible light into skin,
Seong‐Jong Kim +6 more
wiley +1 more source
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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Advanced Functional Materials, EarlyView.P4bm framework in NaNbO3‐Ba(Ti, Hf)O3 ferrodistortive relaxor entails short‐range and highly‐polar ferrodistortive orders. The abundant highly‐polar orders facilitate to increase entropy change, and robust octahedral oxygen tilt enables to impede thermal perturbations.
Feng Li +11 more
wiley +1 more source
Evaluation of Value Added Tax Application Problems in Terms of Taxation of Electronic Commerce
International Journal of Public Finance, 2016 Nowadays electronic taxation is being one of the important issues for revenue administrations. Tax administrations try to organize their tax system fairly and give attention on equity. Value added tax is most preferable taxes among the consumption taxes.
Güneş ÇETİN GERGER, Adnan GERÇEK
doaj
Advanced Functional Materials, EarlyView.ABSTRACT Electronic waste has emerged as a major environmental challenge, driven by the massive consumption and a limited lifetime of modern electronic devices, stimulating the development of sustainable electronics. Here, an all‐biomaterial gelatin‐choline‐citric acid ([Ch][CA]) ionogel is developed as an active binder to realize self‐sintered ...
Lin Guo +10 more
wiley +1 more source
A Positive Dialectic: Beps and The United States
AJIL Unbound, 2020 This essay addresses the interaction between the changes in the international tax regime identified by Mason and U.S. international tax policy. Specifically, I will argue that contrary to the general view, the United States actively implemented the ...
Reuven S. Avi-Yonah
doaj +1 more source
Base Erosion and Profit Shifting: A Simple Conceptual Framework [PDF]
SSRN Electronic Journal, 2014 The issue of tax-motivated income shifting within multinational firms – or “base erosion and profit shifting” (BEPS) – has attracted increasing global attention and has become the subject of an ongoing OECD initiative. This paper provides a simple conceptual framework that helps to clarify aspects of governments’ responses to the BEPS phenomenon and ...
openaire +3 more sources
Advanced Functional Materials, EarlyView.Fully additive vertical organic electrochemical transistors (vOECTs) with channel‐length of 226 nm on a 50 µm compostable substrate achieve >106 current modulation and ∼36 mS transconductance. Ion‐selective integration enables 1.1 mA dec−1 sensitivity and 36 µm detection limit, highlighting a scalable platform for sustainable electronics and ...
Giulia Frusconi +3 more
wiley +1 more source