Results 61 to 70 of about 71,652 (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 +3 more
doaj
Spectrally Tunable 2D Material‐Based Infrared Photodetectors for Intelligent Optoelectronics
Advanced Functional Materials, EarlyView.Intelligent optoelectronics through spectral engineering of 2D material‐based infrared photodetectors. Abstract The evolution of intelligent optoelectronic systems is driven by artificial intelligence (AI). However, their practical realization hinges on the ability to dynamically capture and process optical signals across a broad infrared (IR) spectrum.
Junheon Ha +18 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 +2 more
core +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 Functional Materials, EarlyView.This review highlights how machine learning (ML) algorithms are employed to enhance sensor performance, focusing on gas and physical sensors such as haptic and strain devices. By addressing current bottlenecks and enabling simultaneous improvement of multiple metrics, these approaches pave the way toward next‐generation, real‐world sensor applications.
Kichul Lee +17 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 +2 more
core +2 more sources
Robust and Reversible Thermofluorescence in Solvent‐Free Thermoplastic Polyurethane Composites
Advanced Functional Materials, EarlyView.Thermofluorescent polymer composites with high‐contrast optical outputs are prepared by solvent‐free blending of indenoquinacridone dye into a thermoplastic polyurethane matrix. The temperature‐dependent fluorescence originates from aggregation–dissociation of the dye molecules, regulated by competing hydrogen bonds from the polymer matrix.
Guanghua Yu +8 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 +2 more
core
International Taxation in an Era of Digital Disruption: Analyzing the Current Debate [PDF]
, 2018 The “taxation of the digital economy” is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax ...
Grinberg, Itai
core +2 more sources
Rational Device Design and Doping‐Controlled Performance in Fast‐Response π‐Ion Gel Transistors
Advanced Functional Materials, EarlyView.π‐Ion gel transistors (PIGTs) achieve extraordinary transconductance and stability through device configuration optimization, high‐mobility conjugated polymer selection, and hole scavenger doping. The optimized PIGTs maintain performance on flexible substrates, enabling printed, fast‐response, and wearable electronics.
Masato Kato +10 more
wiley +1 more source