Results 21 to 30 of about 201 (168)

LA TEORÍA SOBRE LA PROHIBICIÓN DEL ABUSO DEL DERECHO EUROPEO COMO BASE DE LAS CLÁUSULAS ANTI-ELUSIVAS GENERALES NACIONALES [PDF]

Crónica Tributaria, 2018
El empleo abusivo de las libertades europeas deriva en conductas elusivas con impacto directo en las arcas de los Estados comunitarios y no comunitarios. Los Estados miembros tratan de proteger sus intereses fiscales a través de la codificación, tanto en
Enrique Sánchez de Castro Martín Luengo
doaj   +1 more source

Factores que determinan la evasión del impuesto a la renta: Una revisión de la literatura

Interconectando Saberes, 2020
La presente revisión identifica los factores que determinan la evasión que se ha investigado en la literatura académica, desde Enero 1991 a Junio de 2018 que se verifico como el periodo de mayor producción científica sobre la evasión tributaria, para ...
Fernando Marcelo Borja Borja, Jaime Roder Ortega Pereira   +1 more
doaj   +1 more source

Mineral Deposition From Liquid Precursors Triggered by Complementary Polyelectrolytes

Advanced Functional Materials, EarlyView.
Polyelectrolyte additives can delay or prevent crystal nucleation in supersaturated solutions of insoluble mineral salts such as calcium carbonate. This work reports that adding a second, oppositely‐charged polyelectrolyte leads to immediate mineral crystallization from such metastable solutions.
Mohammed Kayes Patoary, Eli Halperin Pierce, Elizabeth Siu, Brigitte Gallagher, Md Abul Shahid, Yang Zhang, Thomas B. H. Schroeder   +6 more
wiley   +1 more source

Stepwise On‐Surface Synthesis and Transformations of Two‐Dimensional Covalent Organic Frameworks by Controlled Thermal Stimuli

Advanced Materials, EarlyView.
The seminal transformation of a 2D‐COF (SURFCOF‐IMDEA1) into a 2D porous COF (SURFCOF‐IMDEA2) on Au(111) by a sequential C‐C coupling and ladderization triggered by thermal annealing steps at increasing temperatures is reported. Abstract The development of covalent organic frameworks (COFs) is currently a primary objective in materials science, taking ...
Ana Barragán, Elena Pérez‐Elvira, Diego J. Vicent, Marco Lozano, Diego Soler‐Polo, Koen Lauwaet, José M. Gallego, Rodolfo Miranda, José I. Urgel, Pavel Jelínek, Nazario Martín, David Écija   +11 more
wiley   +1 more source

Spin and Charge Control of Topological End States in Chiral Graphene Nanoribbons on a 2D Ferromagnet

Advanced Materials, EarlyView.
Chiral graphene nanoribbons on a ferromagnetic gadolinium‐gold surface alloy display tunable spin and charge states at their termini. Atomic work function variations and exchange fields enabe transitions between singlet, doublet, and triplet configurations.
Leonard Edens, Francisco Romero‐Lara, Trisha Sai, Kalyan Biswas, Manuel Vilas‐Varela, Thomas Frederiksen, Diego Peña, Fabian Schulz, Jose Ignacio Pascual   +8 more
wiley   +1 more source

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

Advanced Materials, EarlyView.
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti, Valerio Di Lisio, Lucia Cardo, Alessandro Camilli, Estela Moretón Alfonsín, Daniele Cangialosi, Amaia Iturrospe Ibarra, Arantxa Arbe, Maurizio Prato   +8 more
wiley   +1 more source

Spin‐Split Edge States in Metal‐Supported Graphene Nanoislands Obtained by CVD

Advanced Materials, EarlyView.
Combining STM measurements and ab‐initio calculations, we show that zig‐zag edges in graphene nanoislands grown on Ni(111) by CVD retrieve their spin‐polarized edge states after intercalation of a few monolayers of Au. ABSTRACT Spin‐split states localized on zigzag edges have been predicted for different free‐standing graphene nanostructures.
Michele Gastaldo, Masoud Mansouri, Carlos Garcia‐Fernandez, Daniel Sánchez‐Portal, Aran Garcia‐Lekue, Gustavo Ceballos, Aitor Mugarza   +6 more
wiley   +1 more source

Análisis de los controvertidos óbices para la consecución de la justicia fiscal y la realización de los derechos humanos

Novum Jus
La lucha contra la elusión y la evasión fiscal es un tema delicado y prioritario en la política de los Estados. Estas prácticas han derivado en una competencia fiscal perniciosa entre los Estados, con diferentes instituciones que tratan de atajarlas a ...
Benjamín Sevilla Bernabéu
doaj   +1 more source

Laser‐Assisted Phase Engineering of 2D MoS2 for Efficient Solution‐Processed Electronics

Advanced Materials, EarlyView.
Here, local laser‐assisted phase transition from solution‐processed phase‐pure 1T′ to 2H MoS2 is shown to critically depend on the irradiation atmosphere. While processing in air leads to damaged insulating regions, inert conditions yield semiconducting 2H domains, enabling direct field‐effect transistor patterning with optimized lateral 1T′‐2H MoS2 ...
Anna Zhuravlova, Minjuan Li, Osamah Alharbi, Yeonsu Jeong, Bin Han, Lei Gao, Mischa Bonn, Mario Lanza, Sheng Yang, Antonio Gaetano Ricciardulli, Paolo Samorì   +10 more
wiley   +1 more source

Evasión fiscal dentro del G-20. Una relación desleal

Revista Electrónica Iberoamericana
El artículo analiza el problema global de la evasión fiscal, sus consecuencias, y posibles soluciones. Se discute la magnitud y complejidad de la elusión tributaria mediante el uso de entidades opacas, programas de ciudadanía y residencia por inversión ...
Luis Carlos Battista
doaj   +1 more source