Results 71 to 80 of about 14,351 (204)

EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS FINALES [PDF]

open access: yesCrónica Tributaria, 2016
La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordinadas para hacer frente a este problema común.
Mar Barreno   +8 more
doaj  

Investing in times of austerity [PDF]

open access: yes, 2015
European Member States that have signed the treaties on fiscal consolidation are now experiencing difficulties to finance infrastructure and social services.
Roels, Frank
core   +1 more source

Structural Interface Engineering Unlocks Native‐Like Mechanics in Biomimetic Intervertebral Discs

open access: yesAdvanced Materials Interfaces, Volume 13, Issue 1, 7 January 2026.
Engineered interlamellar and radial fibrous interfaces enable biomimetic intervertebral disc constructs to replicate native mechanical behavior. Suture‐reinforced laminates enhance cohesion and shear strength, while radial fibers improve compressive resilience and stress redistribution.
Haim S. Mordechai   +3 more
wiley   +1 more source

Ultra‐Stable Topological Telluride Monolayers for Next‐Generation Battery Anodes and Sulfur Hosts

open access: yesAdvanced Science, Volume 13, Issue 4, 19 January 2026.
This study computationally designs 2D ternary metal tellurides (HfTiTe4, ZrTiTe4, and HfZrTe4) with unique electronic environments for battery applications. These materials offer low ion diffusion barriers, ultrahigh theoretical capacities, and robust ion binding, making them promising anodes.
Shehzad Ahmed   +9 more
wiley   +1 more source

Multilateral Convention (MLI) – Tax Evolution or Revolution?

open access: yesStudia Iuridica Lublinensia, 2018
The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an international agreement, which was signed on 7 June 2017 in Paris.
Agnieszka Franczak
doaj   +1 more source

Electronic and Steric Tuning of Molecular Acidity toward Unified Models for Excited State Proton Transfer

open access: yesAdvanced Science, Volume 13, Issue 4, 19 January 2026.
Conventional excited‐state proton transfer (ESPT) theories explain the kinetics of fluorescent photoacids, but face challenges for weakly or nonfluorescent ones. This missing link is bridged by making and dissecting series of green fluorescent protein chromophore derivatives with varied photoacidities via strategic substitutions. Structure‐photoacidity
Cheng Chen   +3 more
wiley   +1 more source

LA TEORÍA SOBRE LA PROHIBICIÓN DEL ABUSO DEL DERECHO EUROPEO COMO BASE DE LAS CLÁUSULAS ANTI-ELUSIVAS GENERALES NACIONALES [PDF]

open access: yesCrónica Tributaria, 2018
El empleo abusivo de las libertades europeas deriva en conductas elusivas con impacto directo en las arcas de los Estados comunitarios y no comunitarios. Los Estados miembros tratan de proteger sus intereses fiscales a través de la codificación, tanto en
Enrique Sánchez de Castro Martín-Luengo
doaj  

micrOMEGAs: Version 1.3

open access: yes, 2004
We present the latest version of micromegas, a code that calculates the relic density of the lightest supersymmetric particle in the MSSM. All tree-level processes for the annihilation of the LSP are included as well as all possible coannihilation ...
Belanger, G.   +3 more
core   +2 more sources

Моделирование энергопотребления зданий: оценка статической и динамической моделей [PDF]

open access: yes, 2016
The aim of the present paper is to show recent results obtained in modeling the building system, presenting a review on the common numerical models used to estimate the energy consumptions.
Bianco, V.   +7 more
core   +1 more source

Giant testicular germ‐cell tumours—An analysis of relative incidence and clinical features based on a clinical case series and a survey of the literature

open access: yesBJUI Compass, Volume 7, Issue 1, January 2026.
Abstract Objectives This work aimed to document four new cases with giant testicular germ cell tumour (GCT) and to evaluate their relative incidence and clinical characteristics based on a literature survey. Despite the well‐established trend over time towards declining tumour sizes in testicular GCTs, giant testicular tumours (>15 cm in diameter) are ...
Markus Angerer   +3 more
wiley   +1 more source

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