Results 1 to 10 of about 14,351 (204)

Free vibration and sound transmission properties of beetle elytron plate: structural parametric analysis [PDF]

open access: yesHeliyon, 2022
Honeycomb plate (HP), which is a high-strength and lightweight structure, has good vibration characteristics, while beetle elytron plate (BEP) has better mechanical properties.
Ning Hao   +5 more
doaj   +2 more sources

China and BEPS [PDF]

open access: yesLaws, 2018
This article provides an overview of China’s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culminating
Reuven Avi-Yonah, Haiyan Xu
doaj   +2 more sources

Compulsive Eating in a Rat Model of Binge Eating Disorder Under Conditioned Fear and Exploration of Neural Mechanisms With c-fos mRNA Expression [PDF]

open access: yesFrontiers in Neuroscience, 2021
Compulsive eating is the most obstinate feature of binge eating disorder. In this study, we observed the compulsive eating in our stress-induced binge-like eating rat model using a conflicting test, where sucrose and an aversively conditioned stimulus ...
Zhi Fei Li   +7 more
doaj   +2 more sources

The Impact of Bartonella VirB/VirD4 Type IV Secretion System Effectors on Eukaryotic Host Cells [PDF]

open access: yesFrontiers in Microbiology, 2021
Bartonella spp. are facultative intracellular pathogens that infect a wide range of mammalian hosts including humans. The VirB/VirD4 type IV secretion system (T4SS) is a key virulence factor utilized to translocate Bartonella effector proteins (Beps ...
Katja Fromm, Christoph Dehio
doaj   +2 more sources

EL FUTURO DE BEPS: ¿APLICACIÓN UNIFORME, FRAGMENTACIÓN O BEPS II? [PDF]

open access: yesCrónica Tributaria, 2017
Aunque en octubre de 2015 fueron aprobadas las 15 Acciones del Programa BEPS, lo cierto es que el trabajo para convertir el contenido de las mismas en el nuevo paradigma de la fiscalidad internacional apenas ha comenzado. Por un lado, faltan estudios de
Domingo Carbajo Vasco
doaj   +1 more source

Quantifying the OECD BEPS Indicators – an Update to BEPS Action 11 [PDF]

open access: yesSSRN Electronic Journal, 2021
In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods using timely data and point out potential pitfalls when ...
Klein, Daniel   +3 more
openaire   +4 more sources

The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK [PDF]

open access: yes, 2013
This paper considers fully probabilistic system models. Each transition is quantified with a probability—its likelihood of occurrence. Properties are expressed as automata that either accept or reject system runs. The central question is to determine the
Ivanova, Milla
core   +4 more sources

BEPS ACTION PLAN 13: DEFINITION, BENEFIT, CHALLENGE, AND CHANGE [PDF]

open access: yesEurasia: Economics & Business, 2023
This paper describes the implementation of BEPS Action Plan 13: Definition, Benefit, Challenge, and Change. The research was conducted using qualitative. It used secondary data from OECD. Lyotard was used to analyzing the data.
Kumalasari K.P.   +3 more
doaj  

A Positive Dialectic: Beps and The United States

open access: yesAJIL Unbound, 2020
This essay addresses the interaction between the changes in the international tax regime identified by Mason and U.S. international tax policy. Specifically, I will argue that contrary to the general view, the United States actively implemented the ...
Reuven S. Avi-Yonah
doaj   +1 more source

OECD and deoffshorization of microstates of Europe

open access: yesПравоприменение, 2022
The article is devoted to studying the issue of the formation of the international legal regulation of the activities of so-called offshore zones – special jurisdictions that specialize in providing financial services to non-residents in conditions of ...
M. B. Alimova-Nefedova
doaj   +1 more source

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