Results 71 to 80 of about 810 (255)

Conventions to Avoid Double Taxation, Deficient Aspects [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
This paper aims to empirically analyze the transnational double taxation issue, starting from the legal framework and showing through examples and situations, the manifestations of the double taxation phenomenon. The importance of the study is of extreme
Flavius Valentin Jakubowicz
doaj  

Microsphere‐Templated Conductive Syntactic Foams for Recyclable and Additively Manufactured Soft Electronics

Advanced Healthcare Materials, EarlyView.
This work introduces a microsphere‐templated strategy to fabricate reprocessable PEDOT:PSS syntactic foams with tunable porosity, stable conductivity, and 3D printability. In situ PEDOT:PSS coatings create a conductive network that maintains electrical performance at high void fractions.
Gayaneh Petrossian, Yassine Diouri, Bolan Xu, Sara Ebrahimi, Atharva Pande, Floriane Miquet‐Westphal, Hang Xu, Fabio Cicoira   +7 more
wiley   +1 more source

LA RELACIÓN ENTRE TRATADOS DE INVERSIÓN Y CONVENIOS DE DOBLE TRIBUTACIÓN: el caso chileno

Caderno CRH
El presente artículo examina las relaciones entre los tratados de inversión y los tratados de doble tributación, considerando que, en la actual evolución de ambos tipos de acuerdos, sus disposiciones pueden presentar superposiciones en aspectos tales ...
Rodrigo Polanco Lazo, Felipe Yáñez Villanueva   +1 more
doaj   +1 more source

Bioinspired Adaptive Sensors: A Review on Current Developments in Theory and Application

Advanced Materials, EarlyView.
This review comprehensively summarizes the recent progress in the design and fabrication of sensory‐adaptation‐inspired devices and highlights their valuable applications in electronic skin, wearable electronics, and machine vision. The existing challenges and future directions are addressed in aspects such as device performance optimization ...
Guodong Gong, You Zhou, Qingxiu Li, Wenyu Zhao, Sunyingyue Geng, Hangfei Li, Yan‐Bing Leng, Shirui Zhu, Guanglong Ding, Yongbiao Zhai, Ziyu Lv, Ye Zhou, Su‐Ting Han   +12 more
wiley   +1 more source

Análisis de la Acción 1 BEPS en la legislación fiscal federal mexicana a partir de 2020: Aspectos legislativos pendientes

Diagnóstico FACIL Empresarial Finanzas Auditoria Contabilidad Impuestos Legal, 2020
Como resultado de las acciones propuestas por la Organización para la Cooperación y el Desarrollo Económico (ocde) en materia de “erosión de la base imponible y traslado de beneficios”, o identificadas en inglés como Base erosión and profit ...
Hiram Zambrano Brambila, María Verónica Arana Galán, Perla Verónica Rodríguez Arana   +2 more
doaj  

3D Anodic Alumina Nanoarchitectures: A Decade of Progress from Foundational Science to Functional Metamaterials

Advanced Materials, EarlyView.
Ordered three‐dimensional anodic aluminum oxide (3D‐AAO) nanoarchitectures with longitudinal and transverse pores enable architecture‐driven metamaterials. The review maps fabrication advances, including hybrid pulse anodization, and shows how 3D‐AAO templates tailor properties across magnetism, energy, catalysis, and sensing.
Marisol Martín‐González
wiley   +1 more source

O PAPEL DA OCDE NA TRIBUTAÇÃO DO SETOR DE ÓLEO E GÁS MARÍTIMO

Revista de Direito e Negócios Internacionais da Maritime Law Academy
Este estudo visa explorar o papel desempenhado pela Organização para a Cooperação e Desenvolvimento Econômico (OCDE) na formulação e implementação de políticas tributárias para o setor de óleo e gás marítimo, enfocando em especial nas iniciativas ...
Murilo Borges, Rubia Daiana Gress, Thiago Crippa Rey   +2 more
doaj   +1 more source

Tough, Ductile, and Strong Hard‐Soft Cementitious Composite Enabled by Multi‐Material Additive Manufacturing

Advanced Materials, EarlyView.
Drawing inspiration from the layered hard‐soft architecture found in sea sponges, this work establishes a new framework for architected cementitious composites (ACC) through multi‐material additive manufacturing (MMAM) process. The integration of mortar and elastomer phases into layered architectures enables synergistic toughening mechanisms, including
Aimane Najmeddine, Shashank Gupta, William Makinen, Zayvinn Lin, Krystal Delnoce, Reza Moini   +5 more
wiley   +1 more source

Ammonium Salts as Curing Agents to Obtain Ionic Epoxy Resins With a Thermoplastic‐to‐Thermoset Transition

Advanced Materials, EarlyView.
Ionic epoxy networks are prepared using ammonium salts as hardeners, leading to a two‐stage curing process with a thermoplastic‐like intermediate. This uncommon behavior enables extrusion and fabrication of thermoplastic prepregs that can be cured into thermoset composites.
Izabela Kurowska, Leire Unanue, Itxaso Calafel, Dorleta Otaegui, Jorge L. Olmedo‐Martínez, Lourdes Irusta, Daniel Vinagre, Nora Aranburu, Nerea Casado, Ibon Odriozola, David Mecerreyes   +10 more
wiley   +1 more source

Self‐Powered Flexible Triboelectric‐Gated Ion‐Gel Transistor for Neuromorphic Tactile Sensing and Human Activity Recognition

Advanced Materials, EarlyView.
A fully flexible ion‐gel‐gated graphene‐channel transistor driven by a triboelectric nanogenerator enables self‐powered tactile sensing and synaptic learning. Mimicking spike‐rate‐dependent plasticity, the device exhibits frequency‐selective potentiation and depression, supporting rate‐coded neuromorphic computation even under flex.
Hanseong Cho, Seoyeon Park, Youngmin Lee, Sejoon Lee   +3 more
wiley   +1 more source