Results 71 to 80 of about 72,104 (300)

The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]

, 2016
This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
core   +2 more sources

Magnetic Force Microscopy Signatures of Higher‐Order Skyrmions and Antiskyrmions

Advanced Functional Materials, EarlyView.
Magnetic force microscopy operated under vacuum conditions enables the qualitative identification of higher‐order skyrmions and antiskyrmions in Co/Ni multilayers at room temperature. Distinct stray‐field contrast signatures arise from vertical Bloch lines and complex domain‐wall configurations.
Sabri Koraltan, Joe Sunny, Tamer Karaman, Reshma Peremadathil‐Pradeep, Emily Darwin, Felix Büttner, Dieter Suess, Hans Josef Hug, Manfred Albrecht   +8 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, De Groen, Willem Pieter, Iacob, Nadina, Renda, Andrea, Simonelli, Felice   +4 more
core  

Regiorandom Polythiophenes for Fully Stretchable Electrochemical Transistors and Logic Circuits

Advanced Functional Materials, EarlyView.
Regiorandom (RRa) polythiophenes, once regarded as unsuitable for electronics, exhibit exceptional switching performance via volumetric electrochemical doping. Optimized RRa‐based organic electrochemical transistors (OECTs) achieve a high on/off ratio (≈104), stable operation under 200% strain, and enable fully stretchable logic gates, demonstrating ...
Dong Hyun Park, Min Su Kim, Kyu Yeon Kim, Jae Hyun Han, Moon Sung Kang, Kyung Gook Cho, Keun Hyung Lee   +6 more
wiley   +1 more source

¿Qué modificaciones deberían introducirse a la regulación que la Ley de Impuesto a la Renta peruana concede a la subcapitalización?

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, Claudia Alejandra Delgado Tarazona   +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

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  

Strain‐Programmable Luminescent Adhesive Patch With Tartrazine‐Mediated Optical Skin Clearing for Photochemical Tissue Bonding

Advanced Functional Materials, EarlyView.
We propose a suture‐complementary approach that integrates optical skin clearing with a strain‐programmable luminescent adhesive patch. Hyaluronic acid promotes transdermal delivery of tartrazine to improve optical clearing and stabilizes its interaction with a photosensitizer. Optical clearing increases the penetration depth of visible light into skin,
Seong‐Jong Kim, Kyungjoo Jo, Kwanghyeon Park, Jun Hee Kim, Jong Hyeong Cho, Inhoo Choi, Sei Kwang Hahn   +6 more
wiley   +1 more source

Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]

Облік і фінанси
With 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

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