Results 81 to 90 of about 71,433 (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
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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.
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Advanced Functional Materials, EarlyView.Two‐photon lithography (TPL) enables 3D magnetic nanostructures with unmatched freedom in geometry and material choice. Advances in voxel control, deposition, and functionalization open pathways to artificial spin ices, racetracks, microrobots, and a number of additional technological applications.
Joseph Askey +5 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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Two‐Dimensional Materials as a Multiproperty Sensing Platform
Advanced Functional Materials, EarlyView.Various sensing modalities enabled and/or enhanced by two‐dimensional (2D) materials are reviewed. The domains considered for sensing include: 1) optoelectronics, 2) quantum defects, 3) scanning probe microscopy, 4) nanomechanics, and 5) bio‐ and chemosensing.
Dipankar Jana +11 more
wiley +1 more source
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
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Advanced Functional Materials, EarlyView.The disordered growth of dendrites, corrosion, parasitic side reactions, slow de‐solvation kinetics, and inherent safety risks significantly hinder the practical deployment of conventional liquid electrolyte zinc‐ion batteries. In contrast, the novel PU‐EG+DMPA‐Zn polyurethane quasi‐solid‐state electrolyte, enriched with abundant polar functional ...
Ruiqi Liu +10 more
wiley +1 more source
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
3D Digital Light Processing of Redox‐Active Polymers for Electrochemical Applications
Advanced Functional Materials, EarlyView.3D printing of electrochemically switchable conducting polymers is achieved by Digital Light Processing of redox‐active carbazole‐based polymer materials. Complex 2D and 3D architectures including dot arrays and pyramids clearly show the potential for novel 3D switchable electrochemical devices for sensors, electrochromic displays as well as 3D printed
Christian Delavier +4 more
wiley +1 more source
TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL
Вестник университета, 2019 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
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