Results 31 to 40 of about 18,431 (271)

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

micrOMEGAs4.1: two dark matter candidates [PDF]

, 2014
micrOMEGAs is a code to compute dark matter observables in generic extensions of the standard model. This version of micrOMEGAs includes a generalization of the Boltzmann equations to take into account the possibility of two dark matter candidates.
Belanger, G., Boudjema, F., Pukhov, A., Semenov, A.   +3 more
core   +3 more sources

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

The hybrid financial instruments : the effects of the OECD BEPS Action 2 report and the ATAD [PDF]

, 2019
This contribution critically assesses the complex hybrid mismatch rule concerning financial instruments as developed under the OECD BEPS action 2-proposal and subsequently implemented in the Anti-Tax Avoidance Directive (ATAD).
Peeters, Bart, Vanneste, Lars
core  

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

Evaluation of a prototype interface for structured document retrieval [PDF]

, 2003
Document collections often display either internal structure, in the form of the logical arrangement of document components, or external structure, in the form of links between documents.
Dunlop, M.D., Reid, J.
core  

Binding of dicamba to soluble and bound extracellular polymeric substances (EPS) from aerobic activated sludge: A fluorescence quenching study [PDF]

, 2010
Binding of dicamba to soluble EPS (SEPS) and bound EPS (BEPS) from aerobic activated sludge was investigated using fluorescence spectroscopy. Two protein-like fluorescence peaks (peak A with Ex/Em = 225 nm/342-344 nm and peak B with Ex/Em = 275/340-344 ...
Chen, Daoyong, Fengchang, Jing, Liu, Pan, Song, Wenjuan, Wu, Xi, Xiangliang, Zhang, Zhang, DY, Chinese Acad Sci, Inst Geochem, State Key Lab Environm Geochem, Guiyang 550002, Guizhou, Peoples R China   +12 more
core   +1 more source

Synaptic κ‐Ga2O3 Photodetectors for Privacy‐Enhancing Neuromorphic Computing

Advanced Science, EarlyView.
We report on a single‐element neuromorphic sensor based on the persistent photoconductivity (PPC) of κ‐phase Ga2O3 capable of sensing ultraviolet light and harnessing intrinsic data privacy. The approach establishes a materials‐enabled pathway toward compact, intelligent, and privacy‐enhancing optoelectronic hardware for next‐generation edge systems ...
Yanqing Jia, Heming Lin, Hongliang Chang, Wenqing Niu, Yue Wang, Hang Lu, Abdullah AlQuwayzani, Yara Banda, Long Chen, Qingxiao Wang, Bambar Davaasuren, Mohamed Ben Hassine, Tien Khee Ng, Boon S. Ooi   +13 more
wiley   +1 more source

The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]

, 2016
This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
core   +2 more sources