Results 71 to 80 of about 3,325 (285)
International initiatives in the field of taxation and European law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2019 Several different initiatives have been developed and implemented in the course of the last few years which modify the elements of familiar taxation systems and principles.
Ivanova Mihaylova-Goleminova Savina
doaj
Journal of Economic and Financial Sciences, 2017 Most tax treaties (including South ...
Lee-Ann Steenkamp
doaj +1 more source
Advanced Functional Materials, EarlyView.Fully additive vertical organic electrochemical transistors (vOECTs) with channel‐length of 226 nm on a 50 µm compostable substrate achieve >106 current modulation and ∼36 mS transconductance. Ion‐selective integration enables 1.1 mA dec−1 sensitivity and 36 µm detection limit, highlighting a scalable platform for sustainable electronics and ...
Giulia Frusconi +3 more
wiley +1 more source
TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL
Вестник университета, 2017 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
doaj
The Role of the ATAD CFC Rule in Preventing Tax Avoidance Practices
EkonomistaThis study reviews institutional changes resulting from implementation of Council Directive (EU) 2016/1164 of July 12, 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market (the ATAD ...
Milena Sitkiewicz
doaj +1 more source
Electrocapillary Modulated Interfacial Tension Amplifies Liquid Metal Transduction
Advanced Functional Materials, EarlyView.This study presented an electrocapillary‐enhanced magnetohydrodynamic pumping strategy that harnesses the Lorentz force and interfacial tension modulation of liquid metal droplets to achieve amplified fluidic power. The system enabled low‐voltage, self‐oscillating fluidic transduction with enhanced pressure and flow generation, supporting compact ...
Saba Firouznia +3 more
wiley +1 more source
Advances in Sustainable and Wearable Textile Based Soft Robotics
Advanced Functional Materials, EarlyView.This Review examines advances in wearable textile‐based soft robotics, focusing on sustainable materials, integrated sensing, and scalable actuation. It discusses manufacturing and system integration across healthcare, assistive robotics, prosthetics, and human–machine interfaces, and highlights key challenges in circular design, including life‐cycle ...
Zahir Abbas +6 more
wiley +1 more source
Base erosion and profit shifting in eastern European countries
, 2016 1 Abstract Corporate tax base erosion and profit shifting has become widely debated topic by academics and world leaders alike. The need to reform international tax system resulted into G20-OECD initiative addressing Base Erosion and Profit Shifting and ...
Král, Michal
core
A nation’s role in addressing base erosion and profit shifting : balancing sovereignty with international collaboration and coordination\ud [PDF]
, 2013 The notion of sovereignty is central to any international tax issue. While a nation is free to design its tax laws as it sees fit and raise revenue in accordance with the needs of its citizens, it is not possible to undertake such a task in isolation ...
Sadiq, Kerrie
core
Electrospun Wood‐Derived Biopolymers as Electrodes in Electrochemical Energy Storage Technologies
Advanced Functional Materials, EarlyView.Electrospinning transforms wood‐derived cellulose and lignin into architecturally defined, binder‐free carbon electrodes with tuneable porosity and functionality. This review shows how fibre design enables decoupled charge and mass transport, enhancing performance across battery systems, while identifying key challenges in spinnability, scalability ...
Michael W. Thielke +3 more
wiley +1 more source