Results 71 to 80 of about 891 (193)

LA LUCHA CONTRA LA PLANIFICACIÓN FISCAL AGRESIVA Y LAS OBLIGACIONES DE INFORMACIÓN TRIBUTARIA [PDF]

open access: yesCrónica Tributaria, 2016
En los últimos años, tanto la OCDE como una serie de Administraciones Tributarias se han enfrentado a la denominada «planificación fiscal agresiva» mediante disposiciones que, voluntaria u obligatoriamente, conllevan la declaración previa de esquemas de ...
Domingo Carbajo Vasco
doaj  

Azole‐Based Diarylbenzenes for Molecular Solar Thermal Energy Storage: A Computational Analysis

open access: yesChemistrySelect, Volume 11, Issue 29, 3 August 2026.
Diarylethenes containing aromatic π‐linkers have attracted research interest in recent years owing to their potential applications in molecular solar thermal (MOST) energy storage systems. In this work, we demonstrate that replacing the thienyl core of diarylbenzenes with an oxazole core and introducing lateral alkyl‐substituents on the oxazole core ...
Thillaiarasi Sukumar   +5 more
wiley   +1 more source

Spatial Heterogeneity and Nonlinear Influencing Mechanisms of Vegetation Carbon Sequestration Capacity in the Southwest China Karst Region

open access: yesEarth's Future, Volume 14, Issue 8, August 2026.
Abstract Understanding of the spatiotemporal dynamics of vegetation carbon sequestration capacity (VCSC) in Southwest China's contiguous karst region is critical for regional carbon cycling. Using MOD17A3 data from 2001 to 2023, we analyzed spatial heterogeneity in vegetation net primary productivity (NPP) and applied Geodetector to evaluate nonlinear ...
Xiangwen Gong   +9 more
wiley   +1 more source

Climate Constraints on the Methane‒Carbon Efficiency of Global Wetlands: Spatiotemporal Drivers and Future Projections

open access: yesEarth's Future, Volume 14, Issue 8, August 2026.
Abstract Wetlands play an important role in the growth rate of atmospheric methane (CH4) concentrations, with gross primary productivity (GPP) serving as a key proxy for predicting CH4 fluxes, yet the efficiency with which photosynthetic carbon is associated with CH4 fluxes remains poorly quantified at the global scale. Here, we integrated multiple GPP
Tingting Zhu   +3 more
wiley   +1 more source

EL PLAN DE ACCIÓN DE LA INICIATIVA BEPS. UNA PERSPECTIVA EMPRESARIAL [PDF]

open access: yesCrónica Tributaria, 2015
En el texto, el autor expone el contexto en el cual se ha desarrollado la iniciativa BEPS y el alcance de su Plan de Acción, así como el desarrollo del mismo.
Domingo Carbajo Vasco
doaj   +2 more sources

Molecular Characterization of Ovarian Yolk Sac Tumor in a Postmenopausal Woman: Implications for Pathogenesis

open access: yesJournal of Obstetrics and Gynaecology Research, Volume 52, Issue 8, August 2026.
ABSTRACT Ovarian yolk sac tumor is a rare malignant germ cell tumor that typically occurs in young women. In postmenopausal women, yolk sac tumors are extremely rare and have a poor prognosis. These tumors may arise from different biological mechanisms, as germ cells are absent in postmenopausal ovaries.
Mihiro Dejima   +5 more
wiley   +1 more source

El proyecto BEPS

open access: yesBoletín Económico de ICE, 2016

openaire   +2 more sources

Economic effects of disease outbreaks on U.S. salmonid farms

open access: yesJournal of the World Aquaculture Society, Volume 57, Issue 4, August 2026.
Abstract The U.S. salmonid industry is the second‐largest finfish sector of U.S. aquaculture, contributing $886 million and more than 2000 jobs to the U.S. economy in 2022. The goal of this study was to develop an economic analysis of the impact of losses from disease outbreaks to the U.S. salmonid industry.
Carole Engle   +5 more
wiley   +1 more source

High‐Resolution Modeling to Quantify CO2 Emissions From an Industrial Point Source

open access: yesJournal of Geophysical Research: Atmospheres, Volume 131, Issue 13, 16 July 2026.
Abstract The Orbiting Carbon Observatory‐3 (OCO‐3) provides precise observations of the column‐averaged dry air mole fraction of carbon dioxide (XCO2 ${\text{XCO}}_{2}$) with the ability to target specific areas using the Snapshot Area Maps (SAMs).
Zixuan Xiao   +5 more
wiley   +1 more source

The Adoption of the BEPS in the Netherlands

open access: yes, 2018
The approach of the Netherlands to tackling tax evasion and tax avoidance has changed over the course of the years 2015 to 2018. These changes are to a great extent the result of the priority of the Dutch government to ensure that “the Netherlands’ image as a country that makes it easy for multinationals to avoid taxation”is overturned by appropriate ...
openaire   +3 more sources

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