Results 41 to 50 of about 6,009 (203)
The importance and effects of BEPS multilateral convention in international tax law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2017 The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20.
Popović Dejan, Ilić-Popov Gordana
doaj +1 more source
Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]
, 2019 This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
core +1 more source
Bioinspired Materials, Designs, and Manufacturing Strategies for Advanced Impact‐Resistant Helmets
Advanced Engineering Materials, Volume 27, Issue 22, November 2025.This review explores how bioinspired materials, structures, and manufacturing strategies transform helmet design to achieve enhanced impact resistance. Drawing inspiration from nacre, porcupine quills, beetle exoskeletons, and skull architectures, it highlights advances in auxetic lattices, nanocomposites, and functionally graded foams.
Joseph Schlager +4 more
wiley +1 more source
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
Reservations and declarations to tax treaties
Правоприменение, 2021 The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit ...
I. A. Khavanova
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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
Advanced Science, Volume 12, Issue 41, November 6, 2025.The study has developed an in situ anion‐exchange strategy to fabricate Pb‐free Sb‐based perovskite‐inspired materials (Sb‐PIMs) and solar cells, achieving a record indoor efficiency of 8.2% and a 3.4% power conversion efficiency under 1 sun illumination.
Yixin Guo +6 more
wiley +1 more source
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
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
core +1 more source
The Global Minimum Tax and the Future of International Taxation
The Modern Law Review, Volume 88, Issue 6, Page 1133-1175, November 2025.Over 140 countries have agreed to the introduction of a Global Minimum Tax (GMT), widely regarded as the most significant reform of the international business tax system in a century. While acknowledging that the agreement constitutes a remarkable political and technical achievement, this article questions whether the hype over the reform is justified ...
John Vella
wiley +1 more source