Results 51 to 60 of about 72,104 (300)
Bioinspired Shape‐Memory Hook Fasteners With Programmable Interlocking and Silent Release
Advanced Engineering Materials, EarlyView.Bioinspired hook fasteners made from epoxy shape‐memory polymers are shown to switch between strong, secure attachment and gentle, silent release when heated. By combining programmable geometry and material response, these adaptive fasteners outperform commercial systems in strength and noise control, enabling new solutions for robotics, medical ...
Maria I. Vallejo Ciro +3 more
wiley +1 more source
Development of the international taxation system: analysis of historical stages
Економіка, управління та адмініструванняThe article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing.
I.V. Orlov, D.M. Zakharov
doaj +1 more source
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
doaj +1 more source
Advanced Engineering Materials, EarlyView.Scandium (Sc)‐doped AlCoCrFeMo HEA coatings are fabricated via flame spraying with 0.1, 0.3, and 0.5 wt% Sc additions. Among these, the HEA‐Sc0.3 coating exhibits the highest corrosion resistance, indicated by a more positive corrosion potential and lower current density.
Pankaj Kumar +7 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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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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Preventing Tax arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries [PDF]
, 2017 The Organization for Economic Cooperation and Development (OECD) under Base Erosion and Profit Shifting (BEPS) Action 2 indicated that tax arbitrage via hybrid mismatch arrangements "result in a substantial erosion of the taxable bases of the countries
Dubut, Thomas +8 more
core
Advanced Engineering Materials, EarlyView.Aluminum and nitride coatings are used in industry because they are hard, resist wear, and protect against oxidation. Adding boron can improve friction behavior and other properties. This study tests coatings on surfaces with different finishes. Results show smoother surfaces perform better, while rough ones wear faster, although coatings can reduce ...
Adrián Claver +9 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
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