Results 61 to 70 of about 809 (255)

International initiatives in the field of taxation and European law [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu, 2019
Several different initiatives have been developed and implemented in the course of the last few years which modify the elements of familiar taxation systems and principles.
Ivanova Mihaylova-Goleminova Savina
doaj  

Tannic Acid‐Modified Cellulose Nanofiber Reinforced Polymerizable Eutectogels for High‐Performance Stretchable Strain Sensors

Advanced Functional Materials, EarlyView.
A polymerizable deep eutectic solvent is reinforced with tannic acid‐modified cellulose nanofibers to construct a hierarchical dynamic eutectogel network. Synergistic covalent and reversible interactions impart ultrahigh stretchability, high ionic conductivity, broad temperature tolerance, self‐healing, and strong adhesion, enabling robust wearable ...
Huang Wu, Yang Hu, Youmin Tuo, Weide Zhang, Nanzhu Bao, Haitao Wu, Zhuangzhuang Chu, Yunhua Chen, Tao Wang, Teng Yuan, Hongbo Zeng, Zhuohong Yang   +11 more
wiley   +1 more source

TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL

Вестник университета, 2019
The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development ...
A. Ardashev
doaj  

Polymer Substrates for Flexible Sensors: Advances and Contributions to Smart Agriculture

Advanced Functional Materials, EarlyView.
This review comprehensively summarizes recent advances in polymer‐based flexible sensors for smart agriculture, focusing on polymer substrate design, interface engineering, and applications in soil, plant, animal, aquaculture, and post‐harvest monitoring.
Yihui Li, Zhangzheng Xiao, Zheng Yan, Adnan Raza Altaf, Qun Song, Dingding Yao, Afshan Sohail, Yixin Wang, Wenxiu Ma, Shanjun Li, Yaohui Chen, Peiwen Liu, Kai Zhang   +12 more
wiley   +1 more source

TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL

Вестник университета, 2017
The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development ...
A. Ardashev
doaj  

Functionalizing Micro‐to‐Mesoscopic Electrode Architectures for Regulating Electron Transfer Behaviors in Electrocatalysis

Advanced Functional Materials, EarlyView.
A systematic review is conducted to assess the influence of electrode architecture across micro‐ to mesoscopic length scales on electron‐transfer pathways in electrocatalysis. We discuss the structure‐activity relationships in electrocatalytic applications, including resource recovery and environmental remediation, and provide cost‐effective, efficient
Manshu Zhao, Jiaojiao Zhang, Shideng Yuan, Xinmeng Yu, Keming Wan, Xiaoguang Duan, Zhining Wang   +6 more
wiley   +1 more source

n‐Type Semiconductor Hydrogels for Tunable Organic Electrochemical Transistors Operation and Evaporation‐Driven Synergistic Energy Harvesting and Thermal Management

Advanced Functional Materials, EarlyView.
This study develops a tunable n‐OSC hydrogel (PBFDO‐PAAc) platform with a tunable porous network and thermoelectric properties. It demonstrates the first report of n‐OSC hydrogels for evaporation‐driven hydrovoltaic‐thermoelectric electricity generation as well as chemically dedoping‐mediated OECT working mode reconfiguration. This work expands n‐OSCs’
Zhenli Zhou, Cong Huang, Haohong Jiang, Yuhao Jiang, Yaoyao Zhu, Boyuan Li, Yi Wang, Enna Ha, Ni Zhao, Shu‐Jen Wang   +9 more
wiley   +1 more source

ACOTANDO EL ABUSO DEL EP: MEDIDAS ADOPTADAS EN EL MARCO DE BEPS [PDF]

Crónica Tributaria, 2016
El concepto de establecimiento permanente (EP) ha sufrido una importante transformación en los últimos dos años como consecuencia del trabajo desarrollado en el marco del proyecto BEPS de la OCDE/G20.
Jaime Mas Hernández
doaj   +1 more source

Framework Analysis of OECD’s Base Erosion and Profit Shifting

INTERNATIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT
Abstract Base Erosion and Profit Shifting (BEPS) is one of the most imminent issues in international taxation that allows multinational companies to take advantage of loopholes and disparities in tax regulations in an attempt to transfer profits to nil or low-tax jurisdiction.
Dr. Tejaswini S, Rithanyavarshikaa M, Raksha Devaiah K, Vaibhavalakshmi R   +3 more
openaire   +1 more source

Multifunctional Solid Polymer Electrolyte Films Integrating Intrinsic Self‐Healing and Dual Photo‐/pH‐Responsive Ionic Sensing for Intelligent Flexible Electronics

Advanced Functional Materials, EarlyView.
Multifunctional solid polymer electrolyte (SPE) films integrating intrinsic self‐healing, mechanical stretchability, and dual photo‐ and pH‐responsive ionic conductivity are developed. Constructed from thermoplastic polyurethane (TPU) and hydrogen‐bonded poly(thiourea triethylene glycol) (PTUEG3), these films form a dynamic supramolecular network ...
Mei‐Li Li, Tse‐Yu Lo, Chia‐Wei Chang, Yen‐Shen Hsu, Chen‐Yi Chien, Yu‐Yao Huang, Chia‐Ti Wu, Chun‐Chi Chang, Bo‐Chen Chen, Heng‐Hsuan Su, Chin‐Hua Liu, Che‐Ning Yeh, Jiun‐Tai Chen   +12 more
wiley   +1 more source