Results 41 to 50 of about 2,395,751 (384)

Sustainable Liquid Metal Composites for Soft Electronics and E‐Waste Reduction

open access: yesAdvanced Materials, EarlyView.
Liquid metal (LM) composites embody recyclability, repairability, renewability, and resilience (4R), offering a sustainable route for soft electronics. With exceptional conductivity, stretchability, and eco‐friendly recovery, these systems enable closed‐loop lifecycles and reduce e‐waste.
Abdollah Hajalilou   +2 more
wiley   +1 more source

Dividends Provisions in Croatian Double Taxation Agreements [PDF]

open access: yesFinancial Theory and Practice, 2007
This paper analyzes the provisions concerning dividends in the double taxation avoidance agreements concluded by the Republic of Croatia. Since the base for taxation is necessarily laid down in domestic law, Croatian legislation is examined as well.
Marjeta Tomulić Vehovec
doaj  

Penghindaran Pajak Berganda secara Unilateral terhadap Pengenaan Pajak Penghasilan Capital Gains Dihubungkan dengan Ketentuan dalam Perjanjian Penghindaran Pajak Berganda secara Bilateral [PDF]

open access: yes, 2012
This paper entitled “ The Avoidance of Double Taxation as Unilateral From Capital Gains Tax related to the Rules of Bilateral Treaty on the Avoidance of Double Taxation and Prevention of Tax Evasion between Indonesia and other Countries” is written due ...
Saleh, R. (Reza)
core  

Advanced Porous Materials for Maritime Carbon Capture

open access: yesAdvanced Materials, EarlyView.
Carbon capture from emission sources, such as marine vessels, has attracted significant attention over the years. To achieve this goal, sorbents such as metal–organic frameworks (MOFs), porous polymer networks (PPNs), covalent organic frameworks (COFs), and their post‐synthetic modifications are currently being explored.
Kelechi Festus   +6 more
wiley   +1 more source

MEANING, EVOLUTION AND ROLE OF MUTUAL AGREEMENT PROCEDURE AS A TAX DISPUTE RESOLUTION MECHANISM

open access: yesМіжнародні відносини: теоретико-практичні аспекти, 2018
The relevance of the study is determined by the fact that the issue of a tax dispute resolution is actual in the context of the globalization processes and global financial crisis state.
Pavlo Selezen
doaj   +1 more source

Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms

open access: yesSocial Science Research Network, 2018
This paper examines location choices of multinational enterprises (MNEs). We particularly focus on the consequences of double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location.
Simon Behrendt, G. Wamser
semanticscholar   +1 more source

Laser‐Based Solidification of Cermets/Cemented Carbides: Processing‐Microstructure‐Property Relationships

open access: yesAdvanced Materials Technologies, EarlyView.
Recent research on laser‐processed cermets and cemented carbides highlights significant advancements, yet a notable paucity of studies and persistent challenges remain. Efforts are increasingly focused on developing low‐cost, environmentally friendly cermets as alternatives to conventional materials.
Himanshu Singh Maurya   +2 more
wiley   +1 more source

Unlocking Spin Dynamics: Spin‐Orbit Coupling Driven Spin State Interconversion in Carbazole‐Containing TADF Emitters

open access: yesAdvanced Optical Materials, EarlyView.
This study explores overlapping charge transport mechanisms in TADF materials and identifies spin‐orbit coupling as the dominant mechanism for triplet‐to‐singlet transition in carbazole‐based cyanoarene emitters. Computational investigations reveal a second spin‐orbit‐coupling‐mediated reverse intersystem crossing pathway, significantly enhancing the ...
Annika Morgenstern   +13 more
wiley   +1 more source

Eliminating Double Taxation of Income from Cross-Border Services in the Digital Era from the UN Model Perspective

open access: yesActa Universitatis Lodziensis Folia Iuridica
Digitalization challenges international tax law provisions dealing with eliminating double taxation of income from cross-border services. In the paper the following issues are discussed: rules elimination double taxation of income from cross-border ...
Ziemowit Kukulski
doaj   +1 more source

The importance and effects of BEPS multilateral convention in international tax law [PDF]

open access: yesZbornik Radova Pravnog Fakulteta u Nišu, 2017
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20.
Popović Dejan, Ilić-Popov Gordana
doaj   +1 more source

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