Results 101 to 110 of about 4,677 (239)

How Does the Phasianidae Maintain Its Diversity in Central China?

Ecology and Evolution, Volume 16, Issue 6, June 2026.
ABSTRACT The hypothesis of allopatric speciation suggests that spatial separation is the major driver to speciation. The ecological niche theory suggests that differentiations in niche dimensions allow more species to co‐exist in ecological communities.
Qian Li, Tengwei Su, Yunchuan Zha, Zhaoyuan Li   +3 more
wiley   +1 more source

The role of the BEPS Action Plan for the development of Ukraine's tax system

У роботі досліджено аналіз практики імплементації Плану BEPS в Україні з точки зору його впливу на розвиток податкової системи. Сформульовані перспективи оподаткування електронних послуг, орієнтири BEPS 2.0., перспективи застосування процедури ...
Yavorskyy, Eduard Fedorovych, Яворський, Едуард Федорович   +1 more
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The Process of Adaptation to Country by Contry Reporting (CbCR): An Evaluation on Turkey

Maliye Çalışmaları Dergisi
BEPS Action Plan 13, “Transfer Pricing Documentation and Country-by-Country Reporting”, offers a solution to the transfer pricing problem through documentation and international information exchange.
Esra Uygun
doaj   +1 more source

Anti-BEPS measures in the eu.

, 2020
Anti-BEPS Measures in the EU This Master’s thesis analyses the directives and legislative initiatives of the European Union aimed at fighting base erosion and profit shifting.
Vereniūtė, Indrė,
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BEPS: Van Belastingconcurrentie naar Belastingmonopolie?

, 2014
Sinds de lancering begin vorig jaar houdt het Base Erosion & Profit Shifting (BEPS) project de fiscale gemoederen bezig. Vlak na de lancering stonden de Ierse, Britse en Nederlandse IFA-branches stil bij dit project tijdens een trilaterale ...
Evers, M
core   +1 more source

Molecular Quantification of Fibrogenesis and Macrophage Activation Associate With Clinical Worsening in Patients With Cirrhosis

Liver International Communications, Volume 7, Issue 2, June 2026.
ABSTRACT Knowledge of the potential of biomarkers for monitoring clinical improvement, assessing trajectory or disease progression in advanced chronic liver disease is still insufficient. This study investigated biomarkers of fibrosis and macrophage activation over time in newly diagnosed patients with cirrhosis and their potential association with ...
Emilie Toft Skovgaard, Jens Peter Goetze, Thit Mynster Kronborg, Søren Møller, Henning Grønbæk, Holger Jon Møller, Morten Karsdal, Diana Julie Leeming, Nina Kimer   +8 more
wiley   +1 more source

이전가격세제 중 BEPS 프로젝트와 관련된 주요 쟁점에 관한 연구 [PDF]

, 2017
학위논문 (석사)-- 서울대학교 대학원 법과대학 법학과, 2017. 8. 이창희.본 논문에서 다루고자 하는 내용은 OECD/G20이 2015년 기존의 국제조세체제만으로는 대응하기 어려운 세원잠식 및 소득이전의 문제(Base Erosion and Profit Shifting)에 대응하기 위하여 출범한 BEPS 프로젝트 중 이전가격세제에 관한 부분(Action 8-10, 13)이 기존의 OECD 이전가격지침, 국제조세조정 등에 관한 법률(이하 국조법이라 ...
최윤영
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Het OESO BEPS-project in vogelvlucht

, 2016
In deze beschouwende bijdrage met het oog op een komend voorjaar te verschijnen themanummer zet ik het BEPS-project en zijn uitkomsten naar hun huidige stand in vogelvlucht uiteen.
de Wilde, Maarten
core   +1 more source

A Top‐Down View of Global and Regional Carbon Budgets From an Ensemble of Atmospheric Inversions

Global Biogeochemical Cycles, Volume 40, Issue 6, June 2026.
Abstract Atmospheric inversions provide surface CO2 flux estimates based on in situ observed atmospheric CO2 mole fractions or satellite‐based column average CO2 (XCO2). Here, we provide a detailed assessment of 14 atmospheric CO2 inversions included in the Global Carbon Budget (GCB2024).
A. M. van der Woude, I. T. Luijkx, R. J. de Kok, W. Peters, F. Chevallier, C. Rödenbeck, P. Ciais, N. Chandra, K. Wang, R. Janardanan, H. van Asperen, A. Bastos, A. van den Berg, A. A. Bloom, S. Botía, K. Bowman, J. G. Canadell, R. A. F. de Souza, C. Q. Dias‐Junior, L. Feng, P. Friedlingstein, L. V. Gatti, E. Gloor, K. Ishijima, F. Jiang, Z. Jin, W. Ju, X. Lan, J. Liu, Z. Liu, T. Machida, S. Maksyutov, A. C. Manning, A. Martinez, G. A. Martins, K. McKain, J. B. Miller, L. Nayagam, Y. Niwa, P. I. Palmer, P. K. Patra, P. A. Pickers, B. Poulter, B. B. Stephens, C. Sweeney, S. Wofsy, Z. Wu, D. Yang, J. Yun, N. Zeng   +49 more
wiley   +1 more source

Evaluating BEPS

, 2017
This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for ...
Xu, Haiyan, Avi-Yonah, Reuven
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