Results 111 to 120 of about 274,782 (226)
LA CODIFICACIÓN DE LA CLAÚSULA ANTIABUSO EN EL DERECHO DE LA UNIÓN (II) [PDF]
Crónica Tributaria, 2019 La nueva Directiva antielusión fiscal (ATAD), lejos de aportar elementos novedosos en la configuración de la GAAR comunitaria, se limita a codificar un principio general de prohibición de prácticas abusivas que ya había sido decantado por la ...
Jorge De Juan Casadevall
doaj
Why Didn't I Get a Payout? Understanding Farmer Choices, Index Insurance, and Basis Risk
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Index insurance, while heralded as a potential solution to alleviate poverty and food insecurity among agricultural households, has its own set of challenges, notably basis risk. Basis risk is the discrepancy between the insurance payout and losses incurred, posing a significant deterrent to the adoption of index insurance.
S. Lucille Blakeley +4 more
wiley +1 more source
Angewandte Chemie, EarlyView.The use of transition‐metal catalysts and design of chiral ligands have allowed chemists to access highly functionalized benzofused 5‐ and 6‐ membered rings in high yield and enantioselectivity. A common strategy used relies on an intermolecular carbometalation across alkynes and olefins, usually followed by a subsequent intramolecular carbometalation.
Clara Jans +3 more
wiley +2 more sources
Fraude, abuso y planificación fiscal agresiva en las Directivas de la UE [PDF]
, 2017 En esta ponencia se pretende poner de manifiesto cómo ha evolucionado la normativa en la unión europea a los efectos de contrarrestar los traslados de beneficios y la erosión de bases imponibles en la UE.
Carrasco González, Francisco
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Advanced Intelligent Discovery, EarlyView.This article establishes a Taguchi–Bayesian sampling strategy to reconstruct polymer processing–property landscape at minimal sampling cost, generically building the roadmap for materials database construction from sampling their vast design space. This sampling strategy is featured by an alternating lesson between uniformity and representativeness ...
Han Liu, Liantang Li
wiley +1 more source
Angewandte Chemie, EarlyView.Radical‐intensified selective etching (RISE) delivers monolayer MXenes with >80% yield in just 3 h etching process. Controlled ·OH dosage enables one‐step access to holey MXenes with abundant nanopores or defect‐lean flakes. This mild, safe strategy couple ultrafast kinetics with structural tunability, advancing precision design of MXene architectures.
Chenxu Liu +8 more
wiley +2 more sources
Explaining the Origin of Negative Poisson's Ratio in Amorphous Networks With Machine Learning
Advanced Intelligent Discovery, EarlyView.This review summarizes how machine learning (ML) breaks the “vicious cycle” in designing auxetic amorphous networks. By transitioning from traditional “black‐box” optimization to an interpretable “AI‐Physics” closed‐loop paradigm, ML is shown to not only discover highly optimized structures—such as all‐convex polygon networks—but also unveil hidden ...
Shengyu Lu, Xiangying Shen
wiley +1 more source
La propuesta de directiva relativa a la base imponible consolidada común del Impuesto sobre Sociedades. Estudio de la versión reactivada de 2016 [PDF]
, 2017 Treballs Finals del Grau de d'Administració i Direcció d'Empreses, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2016-2017 , Tutora: María Dolors Torregrosa CarnéEl propósito de este trabajo es estudiar la Propuesta de Directiva relativa
Garrofé Artigas, Paula
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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
Un Plan de Lucha contra el Fraude como Herramienta para Elevar la Fiscalidad. Alentadora Experiencia en el Caso de Chile. [PDF]
Este trabajo aborda el problema de la insuficiencia recaudatoria presente en América Latina y evalúa una alternativa para hacer frente a dicha insuficiencia: el combate del fraude fiscal.
Patricio Barra
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