Results 41 to 50 of about 18,031 (251)

Taxation of Digital Economy in OECD and Selected Countries: Implications for Turkey

International Journal of Public Finance, 2019
Recently, taxation of the digital economy poses one of the most critical problems of the countries. Together with the globalization process and technological advancements, present tax structure and legal arrangements fail short in the taxation of the ...
Hüseyin Akkaya, Adnan Gerçek
doaj   +1 more source

Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]

, 2019
This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra, De Groen, Willem Pieter, Iacob, Nadina, Renda, Andrea, Simonelli, Felice   +4 more
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

Highly Processed Foods in Binge‐Eating Episodes: The Importance of Improving Food Reporting

International Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Over the past 60 years, the proportion of highly processed foods rich in refined carbohydrates and added fats in the food environment has increased, coinciding with a rise in binge eating. While past research has focused on individual vulnerabilities for binge eating, emerging evidence suggests highly processed foods may exacerbate ...
Ingrid A. Worth, Tera L. Fazzino, Kendrin R. Sonneville, Kelly L. Klump, Ashley N. Gearhardt   +4 more
wiley   +1 more source

Assessments on Compliance/Non-Compliance of the Digital Service Tax in Regard to Constitutional Principles of Taxation

Maliye Çalışmaları Dergisi, 2023
The Digital Service Tax was introduced to the Turkish tax legislation with Act 7194 published in the Official Gazette dated 07.12.2019. However, the Digital Service Tax, like any tax, must comply with the constitutional principles of taxation.
Rabia Kılıçkaya, Öner Gümüş
doaj   +1 more source

Mass Exchange Flow Process in Side Channel Pumps: Effects of Different Geometrical Parameters

Energy Science &Engineering, EarlyView.
Figure 1 shows the Mass Flow Exchange (MFE) in the impeller at z = 7.5 × 10−3 m at 1.0 Q/QBEP, operating point for impeller scheme 1 (IMP 1), and impeller scheme 2 (IMP 2). The flow begins to exit the impeller at the outer radius and enters at the inner and central radii. IMP 1 exhibits more flow in and out compared to IMP 2. ABSTRACT The functionality
Desmond Appiah, Kofi Asamoah Adu‐Poku, Fan Zhang, Emmanuel Agyenim‐Boateng, Ebenezer Omari Abankwa, Majeed Koranteng Osman   +5 more
wiley   +1 more source

Implementation of BEPS Project - Stakes, Expectations, Challenges [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
The financial systems’ efficiency of the states largely depends on the harmonization of the legislation in the field of taxation. Innovative mechanisms for conducting cross-border financial transactions make it increasingly difficult for the state tax ...
Elena Dobre, Irena Munteanu
doaj  

The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]

, 2017
In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
core   +1 more source

Electron Microscopy Transfer System to Protect Atmosphere‐Sensitive Materials for Scanning Electron Microscopy Characterization

Microscopy Research and Technique, EarlyView.
SEM–EDX and XRD characterization confirm that pouches made from readily available aluminum foil, used in combination with a commercial cryo‐EM transfer system, effectively protect highly atmosphere‐sensitive and/or hygroscopic materials from contamination during transfer from inert environments to the SEM vacuum chamber.
Louis G. Corcoran, Ellen M. Monzo, Chinomso E. Onuoha, Shivasheesh Varshney, Han Seung Lee, Chris Frethem, Bharat Jalan, Alon V. McCormick, R. Lee Penn   +8 more
wiley   +1 more source

Development of the international taxation system: analysis of historical stages

Економіка, управління та адміністрування
The article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing.
I.V. Orlov, D.M. Zakharov
doaj   +1 more source