Results 41 to 50 of about 810 (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 Engineering Materials, EarlyView.This review highlights advances in lightweight, lead‐free polymer nanocomposites for diagnostic X‐ray shielding. By linking filler chemistry, dispersion, architecture, and photon interaction mechanisms, it establishes structure–performance relationships guiding material design.
Aklilu G. Messele +2 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
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
doaj
Influence of Geometric Design on Mechanical Performance of Auxetic Metastructure
Advanced Engineering Materials, EarlyView.Strategic geometric reinforcement transforms auxetic performance. This study evaluates 3D‐printed arrowhead metastructures, revealing that a modified design with local ring reinforcement suppresses premature failure to achieve superior energy absorption and structural efficiency.
Muhammad Gulzari +3 more
wiley +1 more source
Feasibility of Nitrogen as a Carrier Gas for Inconel Cold Spray in Hydropower Application
Advanced Engineering Materials, EarlyView.N2, despite being nearly two orders of magnitude cheaper than He, is a feasible carrier gas for cold spray Inconel coatings in hydropower repair applications when higher gas temperature and pressure are used. Reducing powder size significantly improved cavitation resistance, while the addition of fine chromium carbide particles further enhanced erosion
Tianhao Wang +4 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
Advanced Engineering Materials, EarlyView.Si‐doped AlCoCrFeNi high‐entropy alloys are synthesized by mechanical alloying to reveal the effect of Si content and milling time on phase evolution, microstructural refinement, and tribological behavior. A transition from FCC to BCC structure, significant grain refinement, and enhanced hardness and wear resistance are achieved, with the 4 at% Si ...
Mustafa Okumuş +2 more
wiley +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