Results 101 to 110 of about 470,960 (195)
Crónica TributariaEl presente artículo analiza el tratamiento fiscal internacional de las rentas artísticas, incluidas en el artículo 17 del Modelo de Convenio de la OCDE.
Granell Ramírez, Paula
doaj +1 more source
La elusión fiscal y su incidencia en la recaudación tributaria de las empresas comerciales de Lima Metropolitana, año 2017 [PDF]
, 2019 El propósito del presente trabajo de investigación titulada “La Elusión Fiscal y su Incidencia en la Recaudación Tributaria de las Empresas Comerciales de Lima Metropolitana, año 2017”, fue evaluar de qué manera la elusión fiscal incide la recaudación ...
Coarita Choque, Gabriela
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Advanced Intelligent Systems, EarlyView.As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad +5 more
wiley +1 more source
Angewandte Chemie, EarlyView.By employing a sterically bulky monocoordinate bismuthinidene, the synthesis and characterization of the first examples of an unsupported iminobismuthane and tetraazabismole was achieved via reactions with organic azides. The corresponding amines could be accessed by reduction, leading to the regeneration of the Bi(I) compound. Hence, we also highlight
Marcel Potocnik +9 more
wiley +2 more sources
EL DELITO FISCAL Y EL DELITO DE BLANQUEO DE CAPITALES EN ALEMANIA [PDF]
Crónica Tributaria, 2011 En este artículo, además de dar un repaso general a las características del delito fiscal y del delito de blanqueo de capitales en Alemania, se analizan los elementos que deben concurrir para que el primero pueda ser considerado como delito previo del ...
Daniel Martínez Egaña
doaj
Revealing Hidden Raman Signatures Through Attention‐Based Spectral Unmixing
Advanced Intelligent Systems, EarlyView.Weak Raman signatures are recovered from background‐dominated spectra using a transformer‐based, reference‐free spectral unmixing AI framework. Self‐attention reconstructs substrate contribution directly from mixed data, enabling reliable extraction of previously inaccessible vibrational features.
Dmitriy A. Poteryayev +9 more
wiley +1 more source
A Mesoionic Platform for Persistent Anionic Nitrogen‐Centered Radicals
Angewandte Chemie, EarlyView.Charge did not meet spin: Mesoionic 1,2,3‐triazines undergo reversible one‐electron reduction to persistent anionic nitrogen‐centered radicals. Electron paramagnetic resonance, single‐crystal x‐ray diffraction, and calculations reveal nitrogen‐localized spin and structural reorganization, while crystalline salts show clean redox cycling.
Deepak Ranolia +8 more
wiley +2 more sources
American Journal of Agricultural Economics, EarlyView.Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt +6 more
wiley +1 more source
Angewandte Chemie, EarlyView.Catalyst‐controlled nitrene transfer unlocks divergent reactivity of bicyclo[1.1.0]butanes. Rhodium catalysis promotes selective strain‐release amination to access cyclobutene and cyclobutane amino‐acid scaffolds, whereas visible‐light photocatalysis redirects nitrene reactivity toward double amination and skeletal remodeling, providing a complementary
Aksar Ali +5 more
wiley +2 more sources
Fenómeno de la elusión fiscal en el contexto de la modernización tributaria [PDF]
Este trabajo analiza el fenómeno de la elusión fiscal en el contexto de la modernización tributaria en Colombia y examina los métodos comunes utilizados por los contribuyentes y las empresas para reducir o evadir la carga fiscal, además estudia las ...
Giraldo Gómez, Diana Marcela +1 more
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