Results 11 to 20 of about 217,854 (242)
Cross-border Intra-group Hybrid Finance and International Taxation [PDF]
In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification
Eberhartinger, Eva+2 more
core +1 more source
A metal halide perovskite‐based photoanode integrated with a CoNiFe layered double hydroxide (LDH) cocatalyst is reported for selective glucose oxidation reaction (GOR), achieving simultaneous and unassisted photoelectrochemical hydrogen production. This system delivers high photocurrent density, excellent Faradaic efficiency of GOR, and strong techno ...
Shujie Zhou+12 more
wiley +1 more source
Analisis Hukum terhadap Pengenaan Pajak Ganda [PDF]
This research focused on the aspects of inequality and legal uncertainty due to the double taxation (double taxation) on the same object. As a result, the tax burden felt by the public will feel heavy.
Ilyas, W. B. (Wirawan)
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Mechanical Homogenization Promoting Dual‐Directional Upcycling of Layered Oxide Cathodes
This work introduces an efficient dual‐directional upcycling scheme enabled through a mechanical homogenization pretreatment. It enables various layered oxide cathodes to be reprocessed into fresh NCM cathodes with tailored Ni contents through boosted atomic diffusion in just 4 h of solid‐state sintering.
Nianji Zhang+3 more
wiley +1 more source
Report of the Special Committee on International Double Taxation [PDF]
https://egrove.olemiss.edu/aicpa_comm/1265/thumbnail ...
American Institute of Accountants. Special Committee on International Double Taxation
core +4 more sources
Analisis Tentang Beneficial Owner dalam Persetujuan Penghindaran Pajak Berganda Indonesia - Belanda dalam Sengketa Banding PT.Indosat., Tbk, di Pengadilan Pajak [PDF]
Persetujuan Penghindaran Pajak Berganda Indonesia-Belanda dimaksudkan untuk membagi hak pemajakan atas penghasilan yang diperoleh penduduk Indonesia dan penduduk Belanda sehingga tidak terjadi pemajakan berganda (double taxation) dan atau pajak sama ...
Hasyim, S. (Syarifuddin)+2 more
core
Recycling and Sustainable Design for Smart Textiles − A Review
The article reviews recycling strategies and sustainable design approaches for smart textiles, emphasizing eco‐friendly materials, mechanical and chemical recycling methods, and circular economy principles. It explores challenges in separating embedded electronics and highlights recent innovations in sustainable textile technology.
Melkie Getnet Tadesse+3 more
wiley +1 more source
Fiscalité du capital:Principes, propriétés et enjeux de taxation optimale [PDF]
Cet article explore le sujet de la fiscalité du capital. Trois niveaux d’analyse sont privilégiés. Le premier niveau concerne les multiples façons de taxer le capital (revenu ou valeur du capital, imposition proportionnelle ou progressive et temporalité ...
Antonin, Céline, Touze, Vincent
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This study presents a rational design of hetero‐atom distribution within 2D‐COFs for selective electrochemical lithium extraction through capacitive deionization. The COF's high surface area and charge density facilitate effective lithium‐ion capture, offering a scalable and sustainable approach for lithium recovery from complex brine solutions ...
Rajesh Dhanushkotti+5 more
wiley +1 more source
A low‐temperature hydrogen spillover decomposition strategy is proposed to reveal the influence of the CaCO3 parent conversion process on the properties of nascent CaO. Under the guidance of the advanced synthesis strategy, the properties of calcium‐based dual‐functional materials are maximally exploited.
Lifei Wei+7 more
wiley +1 more source