Results 21 to 30 of about 237,243 (307)

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Journal of Legal Studies, 2020
Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel, Jimon Ștefania Amalia   +1 more
doaj   +1 more source

Drumul spre Itaca sau unde este acasă în materie fiscală? / The road to Itacha or where is home in fiscal matters?

Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, 2021
Our study analyzes the hypothesis of distributing taxation competence in case of personal income tax. Traditionally, the individual is the beneficiary of a mobility in the capitalization of his labor force, mobility that can generate interferences of ...
Ioana Maria Costea
doaj   +1 more source

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

Advanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief, Swagato Sarkar, Anik Kumar Ghosh, Osvalds Verners, Kamal Kumar Meena, Su‐Hyeong Lee, Soosang Chae, Tobias A. F. König, Beate Krause, Andreas Fery, Mehmet Sait Özer, Anindya Nag, Amit Das   +12 more
wiley   +1 more source

A Note on Resolution of Tax Disputes Arising from DTTs and Implications for Developing Countries

Mizan Law Review, 2019
Countries sign bilateral double tax treaties (DTTs) to avoid or mitigate double taxation in cross border economic activity. It is hardly possible to ignore the effect of double taxation in the era of globalization.
Aschalew Ashagre Byness
doaj   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

Advanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source

Overriding the rules of international tax treaties by the means of the national law of one of the parties (“Tax treaty override”)

Правоприменение, 2023
Subject of research. The article is dedicated to the “tax treaty override”; it outlines debatable aspects, associated herewith. “Tax treaty override” is an action (in certain cases - omission of action) to expand taxation beyond (jurisdictional ...
I. A. Khavanova
doaj   +1 more source

Diversity Patterns of Domestic Herbivore Viruses in China Reveal Transmission Dynamics with Disease Management Implications

Advanced Science, EarlyView.
This study performs pan‐viromic profiling of 14,529 samples from 5,710 domestic herbivores across five Chinese provinces, establishing the DhCN‐Virome (1,085,360 viral metagenomes). It reveals species/sample‐specific viromic signatures and cross‐species transmission dynamics, aiding unified disease control.
Yue Sun, Yong Li, Bagen Temur, Yuanqing Lin, Yuhang Liu, Le Yi, Zheng Sun, Gang Zhang, Jun Li, Yu Guo, Linchuan Li, Jinshan Cai, Wenliang Tian, Gen Meng, Lingling Jiang, Min Fang, Fuying Ding, Xuezhang Zhou, Changchun Tu, Biao He   +19 more
wiley   +1 more source

FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION

International Journal of Innovative Technologies in Economy, 2018
The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due.
Tetiana Yarotska, Svitlana Fedchuk
doaj   +1 more source

A Metal‐Free Carbon Monoxide Prodrug Suppresses Metastasis of Pancreatic and Breast Cancer

Advanced Science, EarlyView.
A metal‐free carbon monoxide (CO) prodrug, CO‐116, delivers controlled systemic CO without inhalation. CO suppresses the HRG1–heme axis, reducing intracellular heme availability. Attenuation of this pathway inhibits metastatic progression in pancreatic and triple‐negative breast cancer models.
Tiantian Zhang, Xiang Chen, Xiaoxiao Yang, Muskan Gori, Rohit Kumar Varshnaya, Dongning Liu, Cheryl Zhang, Michelle Yi Qin Chen, Zhengming Chen, George Zhang, Erika Patel, Qiyue Mao, Tan A. Ince, Chalet Tan, Binghe Wang, Yi‐Chieh Nancy Du   +15 more
wiley   +1 more source

Fiscalité du capital:Principes, propriétés et enjeux de taxation optimale [PDF]

, 1994
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
core   +1 more source