Results 61 to 70 of about 72,104 (300)
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
3D‐Printed Sulfur‐Derived Polymers With Controlled Architectures for Lithium‐Sulfur Batteries
Advanced Functional Materials, EarlyView.Rheology‐guided formulation design for direct ink writing enables the fabrication of 3D sulfur copolymer cathodes with controlled architectures for lithium‐sulfur batteries. The printed electrodes exhibit multiscale porosity and high sulfur utilization, delivering enhanced electrochemical performance compared to conventional cast electrodes.
Bin Ling +7 more
wiley +1 more source
Base Erosion and Profit Shifting: A Simple Conceptual Framework [PDF]
SSRN Electronic Journal, 2014 The issue of tax-motivated income shifting within multinational firms – or “base erosion and profit shifting” (BEPS) – has attracted increasing global attention and has become the subject of an ongoing OECD initiative. This paper provides a simple conceptual framework that helps to clarify aspects of governments’ responses to the BEPS phenomenon and ...
openaire +3 more sources
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 +3 more
wiley +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
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
Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]
, 2019 This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
core +1 more source
Advanced Functional Materials, EarlyView.Here, we present a high‐density PEDOT eutectogel electrode array for enhanced body surface gastric mapping. Silver electrodes are blade‐coated onto flexible substrates, followed by electrogelation of PEDOT:PSS and the deposition of a PEDOT:LS eutectogel.
Christopher Slaughter +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 +2 more
core +2 more sources
Advanced Functional Materials, EarlyView.This review systematically highlights the latest achievements in mixed‐valence states relevant to hydrogen and oxygen evolution reactions, providing essential insights into future directions and methods for large‐scale practical implementation. This critical review is expected to provide an overview of recent advancements in diverse valence‐state metal
Jitendra N. Tiwari +4 more
wiley +1 more source