Results 21 to 30 of about 908 (189)

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
doaj   +1 more source

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
doaj   +1 more source

Isolation and Structural Characterization of a Novel Antioxidant Mannoglucan from a Marine Bubble Snail, Bullacta exarata (Philippi)

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, Jianjun Zhong, Jianyong Wu, Xin Guo, Dan Wu, Yaqin Hu, Xingqian Ye, Ningbo Liao, Donghong Liu   +8 more
doaj   +1 more source

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
doaj   +1 more source

Enhanced Ferroelectric Phase Formation via Local Structure Modification in the Pre‐Crystalline State of Hafnium Zirconium Oxide Thin Films

Advanced Functional Materials, EarlyView.
Hafnium zirconium oxide thin films are grown using plasma‐enhanced atomic layer deposition with the addition of an atomic layer annealing (ALA) step. ALA leads to a change in the short‐range structure of the deposit and encourages formation of the ferroelectric Pca21 phase. The result is wake‐up‐free performance with films exposed to ALA.
Nicolas K. Lam, Gerald R. Bejger, Waseem A. Wani, Kristina M. Holsgrove, Andrew N. Titus, Niyorjyoti Sharma, Shihao Wang, Keithen Orson, Megan K. Lenox, Liron Shvilberg, Yong Kyu Choi, Ian A. Brummel, Benjamin L. Aronson, Petra Reinke, Quentin Ramasse, Amit Kumar, Brian J. Rodriguez, Christina M. Rost, Jon F. Ihlefeld   +18 more
wiley   +1 more source

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
wiley   +1 more source

Dynamics of Base Erosion and Profit Shifting (BEPS) Tax Planning Strategy in the Global Sustainable Development Framework

Jurnal Perpajakan dan Keuangan Publik
Tax 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, Shabrina Magistra Putri   +1 more
doaj   +1 more source

High‐Throughput Screening and Interpretable Machine Learning for Rational Design of Bimetallic Catalysts for Methane Activation

Advanced Science, EarlyView.
ABSTRACT Methane's efficient catalytic removal is vital for sustainable development. Bimetallic catalysts, though promising for methane activation, pose a design challenge due to their complex compositional space. This work introduces an integrated framework that combines high‐throughput density functional theory (DFT) and interpretable machine ...
Mingzhang Pan, Tian Zhang, Jiawei Dong, Yubao Xie, Kaifeng Zhong, Wei Guan, Haiqiao Wei, Changcheng Fu, Yaqiong Su   +8 more
wiley   +1 more source

Construction of Sabatier Volcanoes for CO2 Hydrogenation to C1‐2 Oxygenates Using Data‐Efficient Machine Learning

Advanced Science, EarlyView.
A new data‐efficient framework combining DFT calculations, a neural network model, and automated graph analysis of catalytic reaction networks is proposed and applied to CO2 hydrogenation on transition metal nanoparticles. The analysis shows how efficient C2 oxygenate production requires a balance between CHx formation, C–C coupling, protonation, and ...
Mikhail V. Polynski, Sergey M. Kozlov
wiley   +1 more source

Atomic‐Scale Mechanisms of Anisotropic Thermal Decomposition in GeSn Alloys With Stepwise Pinning

Advanced Electronic Materials, EarlyView.
Combining in situ TEM with DFT calculations, this work elucidates atomic‐scale anisotropic thermal decomposition in GeSn films, identifying laminar receding in defect‐free regions and stepwise pinning at stacking faults. Driven by crystallographic anisotropy and defect‐mediated energetic penalties, these findings establish a physical framework for ...
YiXin Wang, Qi Liu, XiYan Chang, Chi Xu, Tao Wang, XinZheng Li, ChunLai Xue   +6 more
wiley   +1 more source