Results 81 to 90 of about 810 (255)

Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises

Naše Gospodarstvo, 2019
This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for ...
Svažič Tatjana
doaj   +1 more source

Framework Analysis of OECD’s Base Erosion and Profit Shifting

INTERNATIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT
Abstract Base Erosion and Profit Shifting (BEPS) is one of the most imminent issues in international taxation that allows multinational companies to take advantage of loopholes and disparities in tax regulations in an attempt to transfer profits to nil or low-tax jurisdiction.
Dr. Tejaswini S, Rithanyavarshikaa M, Raksha Devaiah K, Vaibhavalakshmi R   +3 more
openaire   +1 more source

Chiral Microneedle Arrays With Terahertz Chiroptical Activity With Chiral‐Plasmon‐Chiral‐Phonon Resonance

Advanced Materials, EarlyView.
ABSTRACT Microneedle arrays (MNAs) is a rapidly emerging technology with broad biomedical applications in drug delivery and biosensing. With sub‐millimeter dimensions and periodicity, MNAs possess geometries nearly ideal for biomedical devices operating within the terahertz (THz) spectral window.
Sang Hyun Lee, Hong Ju Jung, John Kim, Bum Chul Park, Caio V. C. R. da Silva, André F. de Moura, Nicholas A. Kotov   +6 more
wiley   +1 more source

In Vivo Monitoring of Thrombo‐Inflammatory Biomarkers via Molecularly Imprinted Polymer‐Integrated Hydrogel Microneedles

Advanced Materials, EarlyView.
A wearable electrochemical microneedle patch integrates Prussian Blue redox transduction with molecularly imprinted polymer recognition for reagent‐free sampling and detection of thrombo‐inflammatory biomarkers in dermal interstitial fluid. The platform tracks thrombin and inflammatory cytokines with sensitive in vitro, ex vivo, and in vivo performance,
Mahmoud Ayman Saleh, Peyman GhavamiNejad, Arash Khorrami Jahromi, Sanjana Srikant, Sripadh Guptha Yedire, Fatemeh Keyvani, Roozbeh Siavash Moakhar, Sajad Shiekh, Mackenzie Graham, Joe Quadrilatero, Mahla Poudineh, Sara Mahshid   +11 more
wiley   +1 more source

Transparent Perovskite Light‐Emitting Diodes with Conductive Oxide Top Electrodes

Advanced Materials, EarlyView.
Transparent perovskite light‐emitting diodes (TrPeLEDs) enable simultaneous display and transparency, expanding application possibilities. Using a metal oxide buffer layer and pulsed laser deposition, TrPeLEDs with diverse compositions and architectures are demonstrated.
Michele Forzatti, Sergio Martínez‐Saiz, Morena Cervino, Edoardo Stanzani, Sandra Jenatsch, Qingsen Zeng, Joo Sung Kim, Dong‐Hyeok Kim, Eojin Yoon, Tae‐Woo Lee, Daniel Tordera, Henk J. Bolink   +11 more
wiley   +1 more source

Measuring base erosion and profit shifting

, 2017
In the permanent race for profitability, Multinational Enterprises (MNEs) seek to reduce their production cost, their wage cost and ultimately their overall tax bill. They develop strategies to reduce their global tax liability by circulating their profit through various financial vehicles and using profitable detours to exploit differences between ...
openaire   +1 more source

New‐Era Polymer Thermoelectrics: Material Innovations, Doping Frontiers, Decoupling Strategies, and Unconventional Applications

Advanced Materials, EarlyView.
The field of polymer thermoelectrics is entering a new era, featuring breakthroughs in addressing the conventional performance disparity between p‐type and n‐type polymers, pioneering doping frontiers, and sophisticated decoupling strategies. This review explores innovations in molecular design and superior stabilities, bridging the gap from ...
Suhao Wang
wiley   +1 more source

Neuromorphic Electronics for Intelligence Everywhere: Emerging Devices, Flexible Platforms, and Scalable System Architectures

Advanced Materials, EarlyView.
The perspective presents an integrated view of neuromorphic technologies, from device physics to real‐time applicability, while highlighting the necessity of full‐stack co‐optimization. By outlining practical hardware‐level strategies to exploit device behavior and mitigate non‐idealities, it shows pathways for building efficient, scalable, and ...
Kapil Bhardwaj, Roshni Satheesh Babu, Yuxin Xia, Eva Bestelink, Radu Sporea, Nikos Hastas, Ioannis Zeimpekis, Dimitra G. Georgiadou, Sayani Majumdar   +8 more
wiley   +1 more source

Phase Engineering of Nanomaterials (PEN): Evolution, Current Challenges, and Future Opportunities

Advanced Materials, EarlyView.
This review summarizes the synthesis, phase transition, advanced characterization spanning ex situ to in situ and operando techniques, and diverse applications of phase engineering of nanomaterials (PEN). It further outlines key challenges and future opportunities, such as phase stability, architecture control, and artificial intelligence (AI)‐driven ...
Ye Chen, Zhanxi Fan, Jingjie Ge, Qiyuan He, Zhuangchai Lai, Jiawei Liu, Chaoliang Tan, Hua Zhang   +7 more
wiley   +1 more source

Lead Halide Perovskite Photoelectrocatalysis

Advanced Materials, EarlyView.
Lead halide perovskite semiconductors have emerged as highly promising materials for solar fuel and chemical synthesis. This perspective discusses advances made in the rational photoelectrode design to improve solar‐to‐chemical conversion, product scope, and scalability.
Virgil Andrei
wiley   +1 more source