Results 71 to 80 of about 71,433 (310)
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
Base Erosion and Profit Shifting in Continental Africa and Beyond [PDF]
, 2021 Base erosion and profit shifting has become the latest burden on countries’ tax revenue collection agencies the world over. Recent studies have found how it occurs in the both the developed and developing world, but these same studies haven’t answered ...
Olsen, Nathan
core +1 more source
Advanced Functional Materials, EarlyView.This review explores functional and responsive materials for triboelectric nanogenerators (TENGs) in sustainable smart agriculture. It examines how particulate contamination and dirt affect charge transfer and efficiency. Environmental challenges and strategies to enhance durability and responsiveness are outlined, including active functional layers ...
Rafael R. A. Silva +9 more
wiley +1 more source
El Impacto potencial de BEPS en los sistemas fiscales. “Cláusula General Antiabuso Tributaria” [PDF]
, 2017 Treballs Finals del Grau de d'Administració i Direcció d'Empreses, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2016-2017 , Tutora: Maria Teresa DivíEl presente trabajo tiene por objeto exponer una de las herramientas de fiscalidad ...
López García, Andrea
core
Device Integration Technology for Practical Flexible Electronics Systems
Advanced Functional Materials, EarlyView.Flexible device integration technologies are essential for realizing practical flexible electronic systems. In this review paper, wiring and bonding techniques critical for the industrial‐scale manufacturing of wearable devices are emphasized based on flexible electronics.
Masahito Takakuwa +5 more
wiley +1 more source
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
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.Guided by the golden ratio, a class of aperiodic architected metamaterials is introduced to address the intrinsic trade‐off between strength and toughness. By unifying local geometric heterogeneity with global order, the golden‐ratio‐guided aperiodic architecture promotes spatial delocalization of damage tolerence regions, leading to more tortuous ...
Junjie Deng +9 more
wiley +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
doaj
Journal of Economic and Financial Sciences, 2017 Most tax treaties (including South ...
Lee-Ann Steenkamp
doaj +1 more source