Results 61 to 70 of about 71,433 (310)

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, Antohi Valentin Marian, Zlati Monica Laura, Lăzărescu Ioana   +3 more
doaj  

DENTA: A Dual Enzymatic Nanoagent for Self‐Activating Tooth Whitening and Biofilm Disruption

Advanced Functional Materials, EarlyView.
The nanoapatite with dual enzymes (DENTA) accumulates in dentinal tubules, reducing hypersensitivity caused by dental nerve exposure and facilitating continuous ROS generation through salivary glucose for effective, long‐term whitening. The dentin structures remain non‐destructive due to the low concentration of ROS, demonstrating excellent cell ...
Junseok Kim, Dai‐Hwan Kim, Priyannth R. Sundharbaabu, Chae Yeon Lee, Jina Bae, Jiyu Hyun, Young‐Ju Jang, Haeni Kim, Min‐Ho Hong, Juewen Liu, Tobias Fey, Suk Ho Bhang, Jun Hyuk Heo, Jung Heon Lee   +13 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  

Formulating the International Tax Debate: Where Does Formulary Apportionment Fit? [PDF]

, 2020
As the contributions in this volume are being written, the Inclusive Framework nations, a group drawn together by the Organisation for Economic Co-operation and Development (OECD) as part of its Base Erosion and Profit Shifting (BEPS) project, are in the
Grinberg, Itai
core   +1 more source

Ionic Control of Microstructure and Lubrication in Charged, Physically Cross‐Linked Hydrogels

Advanced Functional Materials, EarlyView.
Here, charged, physically cross‐linked poly(methacrylamide‐co‐methacrylic acid) hydrogels stabilized by a short‐range attractive, long‐range repulsive potential is investigated. This work uncovers how salt addition alters not only swelling, but also the microstructure and dynamics, near‐surface stiffness and charge, and ultimately, its lubricity. Salts
Alexander Deptula, Rosa M. Espinosa‐Marzal   +1 more
wiley   +1 more source

Base Erosion and Profit Shifting: Options, Opportunities and Alternatives [PDF]

, 2017
Base erosion and profit shifting is generally defined as tax strategies that serve to exploit gaps or inconsistencies in global tax systems that allow an enterprise to shift profits to lower tax jurisdictions.
Buitrago, David Palacio, Goldberg, Martin, Mohs, James   +2 more
core   +1 more source

Miniature Nanomesh Mechano‐Acoustic Sensor with Wide Linear Dynamic Range, Broad Bandwidth, and Flat Frequency Response

Advanced Functional Materials, EarlyView.
A miniaturized mechano‐acoustic sensor is developed using an electrospun PVDF nanomesh as the diaphragm in a capacitive sensor structure. Unlike conventional nanomesh‐based sensors, it achieves high linear sensitivity, a broad and flat frequency response, and a compact form factor.
Jeng‐Hun Lee, Kang Hyuk Cho, Seojin Yun, Siyoung Lee, Woongji Kim, Yunsik Kim, Wonkyu Moon, Yoonyoung Chung, Kilwon Cho   +8 more
wiley   +1 more source

Tax and development : the link between international taxation, the base erosion profit shifting project and the 2030 sustainable development agenda [PDF]

, 2018
The OECD-G20 project on Base Erosion and Profit Shifting (BEPS) is the largest reform of the international tax architecture in decades. The BEPS project aims to ensure that multinationals pay their taxes in the jurisdictions where they create value and ...
Lesage, Dries, Lips, Wouter, Mosquera Valderrama, Irma Johanna   +2 more
core   +2 more sources

Smart, Bio‐Inspired Polymers and Bio‐Based Molecules Modified by Zwitterionic Motifs to Design Next‐Generation Materials for Medical Applications

Advanced Functional Materials, EarlyView.
Bio‐based and (semi‐)synthetic zwitterion‐modified novel materials and fully synthetic next‐generation alternatives show the importance of material design for different biomedical applications. The zwitterionic character affects the physiochemical behavior of the material and deepens the understanding of chemical interaction mechanisms within the ...
Theresa M. Lutz, Jonas De Breuck, Sahar Salehi, Meike N. Leiske   +3 more
wiley   +1 more source

G20: dealing with too-big-to-fail banks, corporate tax avoidance, and development [PDF]

Overview: This issue of the G20 Monitor addresses the ‘too big to fail’ dilemma of major financial institutions, combating tax evasion and avoidance through ‘base erosion and profit shifting’ (BEPS), and a report from the ‘G20 and Development’ conference
Daniela Strube, Mike Callaghan, Stephen Grenville   +2 more
core