Results 21 to 30 of about 891 (193)
BEPS 2.0 Pillar I solutions on mechanisms of tax dispute resolutions
Prawo Budżetowe Państwa i Samorządu, 2023 The purpose of the article is to present the basic assumptions of Pillar I of BEPS 2.0 and to identify areas of potential disputes on the background of the application of the new mechanisms. The article will briefly outline preventive mechanisms aimed at
Małgorzata Duda-Plesińska
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План дій BEPS та міжнародні заходи протидії агресивному податковому плануванню
Аналітично-порівняльне правознавствоСтаттю присвячено дослідженню плану дій BEPS та міжнародних заходів протидії агресивному податковому плануванню. Аналізуються Рекомендації Європейської комісії від 06.12.2012 р. № 2012/772/ЄС щодо агресивного податкового планування. Розглядаються дії
O. A. Muzyka-Stefanchuk, N. L. Huberska
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Brain drain and tax competition: Do we need another BEPS? [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 In the article we argue that the origins of the international tax base erosion in the corporate sector, which are the harmful tax competition for capital and old-fashioned international tax rules, are also relevant for the taxation of income of the high ...
Milogolov Nikolai, Berberov Azamat
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Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises
Naše Gospodarstvo, 2019 This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for ...
Svažič Tatjana
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Conference on the fiscal consequences of the BEPS action plan
IDP, 2019 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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Jurnal Perpajakan dan Keuangan PublikTax as the main source of income for the state has an important role in financing sustainable development. However, the dynamics of tax planning are increasingly complex with the issue of Base Erosion and Profit Shifting (BEPS), which has become a major ...
Fitri Pebriani Wahyu +1 more
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Magnesium‐Based Transient Bioelectronics, Bio‐Optics and Bio‐Scaffolds
Advanced Functional Materials, EarlyView.This paper reviews the state of the art and recent advances in magnesium‐based thin‐film, foils, and scaffolds for applications in transient bio‐optics, bioelectronics and tissue engineering. The design principles, fabrication methods, material properties, and integration strategies are discussed in detail.
Massimo Mariello, Yves Leterrier
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Marine Drugs, 2013 Bullacta exarata is one of the most economically important aquatic species in China, noted for not only its delicious taste and nutritional value, but also for its pharmacological activities.
Shiguo Chen +8 more
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The Importance of Metal‐Organic Framework Linker Atoms for CO2 Reduction: A DFT Study
Advanced Science, EarlyView.Using DFT, we examine the role of linker atoms in CO2 reduction on copper‐based metal organic frameworks (Cu MOFs). Our calculations reveal that linker atoms may serve as both CO2 and H‐shuttling sites and suggest linker electrostatics as a descriptor for linker activity. ABSTRACT Although the metal within the secondary building unit of a metal‐organic
Ugochukwu Nwosu, Samira Siahrostami
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Senolytic Therapy as a Preventive Strategy for Spine Degeneration and Pain
Advanced Science, EarlyView.Cellular senescence promotes inflammation, tissue degeneration, and chronic back pain. In sparc‐null mice, early oral administration of the senolytic agents o‐vanillin and RG‐7112 reduced senescent cell burden and pro‐inflammatory SASP signaling across intervertebral discs, endplates, vertebral bone, and spinal cord.
Saber Ghazizadeh +7 more
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