Results 31 to 40 of about 1,083 (121)
Behaviour of reinforced columns with E_Glass fiber and carbon fiber
Journal of Building Materials and Structures, 2018 Externally bonded reinforcement using Fiber Reinforced Polymer (FRP) is a good response to the concern represented by the need for rehabilitation of concrete structures.
Hafida Bouchelaghem +4 more
doaj +1 more source
Possible ways of corporate tax base harmonization in the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008 The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore ...
Danuše Nerudová
doaj +1 more source
Effects of adding sisal and glass fibers on the mechanical behaviour of concrete polymer
Journal of Building Materials and Structures, 2018 In this study, we investigated the influence of the addition of sisal and glass fibres on the mechanical properties of polymer concrete (PC). These types of concrete are used in many modern civil engineering applications.
Naziha Benzannache +5 more
doaj +1 more source
Journal of Building Materials and Structures, 2018 Nowadays, finding new approaches to attenuate the effects of the catastrophic shear failure mode for reinforced concrete beams is a major challenge. Generally the bending failure is ductile.
Messaouda Boumaaza +5 more
doaj +1 more source
Giftenaftrek en goede doelen in de CCCTB
, 2013 Achter de schermen wordt in Brussel nog steeds hard gewerkt aan het voorstel over een gemeenschappelijke geconsolideerde heffingsgrondslag voor de vennootschapsbelasting, de Common Consolidated Corporate Tax Base, kortweg CCCTB.
Hemels, Sigrid; id_orcid
core +5 more sources
Walter Hellerstein publishes article on CCCTB
, 2012 Distinguished Research Professor and Shackelford Distinguished Professor in Taxation Law Walter Hellerstein has published “Tax Planning under the CCCTB’s Formulary Apportionment Provisions: The Good, the Bad and the Ugly,” in CCCTB: Selected Issues (D ...
Office of Communications and Public Relations
core +2 more sources
THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA
Ekonomski Vjesnik, 2015 As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States of the European Union rose to 28. The diversity of tax systems among the Member States causes interferences in cross-border activities of tax firms.
Sabina Hodžić
doaj
common consolidated corporate tax base (CCCTB) [PDF]
, 2017 I denne utredningen har vi sett på hvordan norske selskap som inngår i et konsern med aktivitet i EU vil bli påvirket dersom EU-kommisjonens forslag til skattereform implementeres i 2021.
Holte, Stian, Hæstad, Morten Krüger
core
Distortional effects of separate accounting and formula apportionment on factor allocation. [PDF]
J Bus Econ, 2023 Ortmann R, Pummerer E.
europepmc +1 more source