Results 11 to 20 of about 14,351 (204)
Evaluating BEPS This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.
Reuven S. Avi-Yonah, Haiyan Xu
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Water use efficiency of China\u27s terrestrial ecosystems and responses to drought [PDF]
Water use efficiency (WUE) measures the trade-off between carbon gain and water loss of terrestrial ecosystems, and better understanding its dynamics and controlling factors is essential for predicting ecosystem responses to climate change.
Ju, Weimin +5 more
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Desafíos tributarios de la digitalización de la economía: una reflexión en torno al Proyecto BEPS
Los nuevos modelos de negocios sientan sus bases en la economía digital, no requieren presencia física o intermediarios, interactúan con consumidores de diversas jurisdicciones gracias al uso progresivo de tecnologías de comunicación e internet, con ...
Diana L. Becerra-Peña +2 more
doaj +1 more source
Boreal forest CO2 exchange and evapotranspiration predicted by nine ecosystem process models: Intermodel comparisons and relationships to field measurements [PDF]
Nine ecosystem process models were used to predict CO2 and water vapor exchanges by a 150-year-old black spruce forest in central Canada during 1994–1996 to evaluate and improve the models.
Amthor, Jeffrey S +12 more
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Bullacta exarata has been consumed in Asia, not only as a part of the normal diet, but also as a traditional Chinese medicine with liver- and kidney-benefitting functions.
Ningbo Liao +5 more
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Effect of Sky Discretization for Shading Device Calculation on Building Energy Performance Simulations [PDF]
The calculation of sunlit surfaces in a building has always been a relevant aspect in building energy simulation programs. Due to the high computational cost, some programs use algorithms for shading calculation for certain solar positions after ...
Foncubierta Blázquez, Juan Luis +3 more
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En este artículo, el autor aborda la cuestión ¿Cuál debería ser la respuesta de Uganda después de la Erosión de Base y Cambio de Beneficios (BEPS) de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) en la Acción 6 (Prevenir el abuso ...
Busingye Agnes
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Atmospheric aerosols can alter the direct and diffuse components of global solar radiation, which further influences terrestrial gross primary productivity (GPP) via photosynthesis.
Yao Feng, Dongmei Chen, Xinyi Zhao
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Comparison of boreal ecosystem model sensitivity to variability in climate and forest site parameters [PDF]
Ecosystem models are useful tools for evaluating environmental controls on carbon and water cycles under past or future conditions. In this paper we compare annual carbon and water fluxes from nine boreal spruce forest ecosystem models in a series of ...
Amthor, Jeffrey S +11 more
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Conference on the fiscal consequences of the BEPS action plan
On October 8, 2018, the UOC’s Faculty of Law and Political Science held the 10th Conference on Current Tax Problems under the framework of the Master’s degree in Taxation.
Ana Maria Delgado
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