Results 71 to 80 of about 71,652 (310)
The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]
, 2017 In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
core +1 more source
Advanced Functional Materials, EarlyView.An efficient NiOx HTL is successfully prepared by introducing MXene as an additive without further surface modification to fabricate high‐performance FASn0.5Pb0.5I3 perovskite solar cells. The introduction of MXene contributes to improved conductivity of NiOx, better aligned at NiOx/perovskite interfaces, and enhanced quality of perovskite films ...
Lijun Chen +12 more
wiley +1 more source
Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
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The Effect of Purcell Cavities on the Lifetime of Thermally Activated Delayed Fluorescent Emitters
Advanced Functional Materials, EarlyView.A pressing challenge to OLED displays and lighting is to balance high efficiency and long operational lifetime in the deep blue spectrum. The Purcell effect can reduce the triplet density and hence the probability for destructive energy‐driven triplet annihilation events that limit the OLED lifetime. Here we study of the Purcell effect on two different
Sritoma Paul +4 more
wiley +1 more source
BEPS Policy Failure—The Case of EU Country-By-Country Reporting1 [PDF]
, 2019 The tax gap between taxes that are “actually” paid and taxes that “ought” to have been paid by multinational corporate entities has become an area of huge public policy concern in the recent decades.
Janský, P., Murphy, R., Shah, A.
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
doaj
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.Rational halogen mixing strategy was employed to shift the bandgap of Cs2PbBr2I2 from ultraviolet to visible region, enabling first realization of a visible‐light photodetector with this 2D layered Ruddlesden‐Popper perovskite material. Under illumination, light‐induced internal field forms and drives trap‐mediated persistent photoconductivity ...
Md Fahim Al Fattah +11 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
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Journal of Economic and Financial Sciences, 2017 Most tax treaties (including South ...
Lee-Ann Steenkamp
doaj +1 more source