International Journal of Energy Research, Volume 2024, Issue 1, 2024.Triboelectric nanogenerators (TENGs) have become a vital technology in physical health monitoring and rehabilitation applications, enabling continuous, personalized, and convenient monitoring, facilitating early detection and prevention, and offering valuable data‐driven insights.
Puran Pandey +5 more
wiley +1 more source
China and BEPS: From Norm-Taker to Norm-Shaker [PDF]
, 2015 This article considers the implications for China of the G20/OECD Base Erosion and Profit Shifting (BEPS) initiative and the international implications of China\u27s BEPS measures. More specifically, the article examines China\u27s transfer pricing, anti-
Li, Jinyan
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O Plano de Ação BEPS e as Mudanças de Paradigmas na Tributação
Revista Acadêmica, 2017 A globalização oportuniza aos contribuintes com atuação transnacional a utilização, por vezes abusiva, dos sistemas tributários de diferentes países para fins de redução ou supressão de suas cargas tributárias.
Luciana Grassano de Gouvêa Mélo +1 more
doaj
Base Erosion and Profit Shifting: A Roadmap for Reform [PDF]
, 2014 In this Editorial, the authors explain the context of this special issue of the Bulletin for International Taxation. The fundamental premise of the BEPS project is that a coordination of national responses to BEPS can both eliminate double non-taxation ...
Shay, Stephen E.
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An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaties [PDF]
, 2015 The present paper aims to delve into one of the most thrilling debates set out by the Base Erosion and Profit Shifting (BEPS) Project (specifically Action 1): the reconsideration of the permanent establishment threshold.Without disregarding the fiscal ...
Escribano, Eva
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LA RELACIÓN ENTRE TRATADOS DE INVERSIÓN Y CONVENIOS DE DOBLE TRIBUTACIÓN: el caso chileno
Caderno CRHEl 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 +1 more
doaj +1 more source
Tax and development : the link between international taxation, the base erosion profit shifting project and the 2030 sustainable development agenda [PDF]
, 2018 The OECD-G20 project on Base Erosion and Profit Shifting (BEPS) is the largest reform of the international tax architecture in decades. The BEPS project aims to ensure that multinationals pay their taxes in the jurisdictions where they create value and ...
Lesage, Dries +2 more
core +2 more sources
Taxing Multinationals 'Post-BEPS' - What's Next? [PDF]
, 2017 The taxation of multinational companies has been attracting a great deal of attention in recent years. Com- pany tax planning and country tax competition have increasingly been questioned, by the general public, media, in politics and academia. Countries
Wilde, M.F. (Maarten) de
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Tax havens and cross-border licensing with transfer pricing regulation. [PDF]
Int Tax Public Financ, 2022 Choi JP, Ishikawa J, Okoshi H.
europepmc +1 more source
Users, Data, Networks A Proposal for Taxing the Digital Economy in the European Single Market. Bertelsmann Stiftung Policy Paper 12 March 2019 [PDF]
, 2019 Fair taxation of digital businesses will be a key issue in the forthcoming European election campaign. The debate will most likely revolve around the introduction of a new “digital tax” on companies’ turnover, as proposed by the European Commission, for ...
Dittrich, Paul-Jasper +1 more
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