Results 61 to 70 of about 3,325 (285)
Advanced Engineering Materials, EarlyView.Near‐surface deuterium enrichment profiles for different microstructural types of TiAl after exposure at 700 °C in a heavy water‐containing environment. The deuterium levels are significantly higher than expected from natural occurrence, indicating that the heavy water dissociated during the exposure treatment and entered the specimens.
Jonathan D. H. Paul +5 more
wiley +1 more source
Rotary 3D Printing With Integrated Electroplating
Advanced Engineering Materials, EarlyView.A rotary material extrusion platform integrates localized copper electroplating with printing and encapsulation to fabricate cylindrical polymer–metal structures containing fully embedded, low‐resistance conductive pathways that enable internal Joule heating and thermally activated shape‐memory responses.
Antonio Zagaria +5 more
wiley +1 more source
Advanced Functional Materials, EarlyView.ABSTRACT Chitosan, a polysaccharide upcycled from biowaste, has long promised sustainable, biocompatible, and antimicrobial films and devices, an appeal reinforced by its recent regulatory recognition, with several chitosan‐based antibacterial dressings gaining clearance through the Food and Drug Administration's 510(k) pathway.
Jacopo Nicoletti +16 more
wiley +1 more source
International tax law in light of Base Erosion and Profit Shifting (BEPS) [PDF]
, 2018 The article looks at the international regulations on income taxation and profit generated by entities conducting cross-border activity. Particular attention is given to current trends in international tax law and domestic legislation, which are related ...
Gajewski, Dominik J.
core +1 more source
Thēmis, 2019 La erosión de la recaudación tributaria vía deducción de intereses es un fenómeno que en la actualidad interesa al Estado peruano. En tal contexto, la subcapitalización es una cláusula específica que permite limitar tal accionar.
Katarzyna Maria Dunin-Borkowski Goluchowska +1 more
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Transfer Pricing and Selected Problems Related to Their Implementation
Studia Iuridica Lublinensia, 2018 Changeability is an immanent feature of tax systems. Over the last years, it has been even more noticeable. The domestic systems of the member states strive for the widest possible scope of cooperation in order to fulfill all the demands of the fast ...
Edyta Jóźwiak, Piotr Herman
doaj +1 more source
Advanced Functional Materials, EarlyView.P4bm framework in NaNbO3‐Ba(Ti, Hf)O3 ferrodistortive relaxor entails short‐range and highly‐polar ferrodistortive orders. The abundant highly‐polar orders facilitate to increase entropy change, and robust octahedral oxygen tilt enables to impede thermal perturbations.
Feng Li +11 more
wiley +1 more source
Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]
Облік і фінансиWith the increasing scrutiny of multinational corporations’ tax strategies, organizations such as the OECD have introduced regulatory measures to curb Base Erosion and Profit Shifting (BEPS). This article aims to explore the evolving regulatory landscape
Cornelia Nastase
doaj +1 more source
Advanced Functional Materials, EarlyView.ABSTRACT Electronic waste has emerged as a major environmental challenge, driven by the massive consumption and a limited lifetime of modern electronic devices, stimulating the development of sustainable electronics. Here, an all‐biomaterial gelatin‐choline‐citric acid ([Ch][CA]) ionogel is developed as an active binder to realize self‐sintered ...
Lin Guo +10 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
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