Results 51 to 60 of about 2,542 (235)
Bulletin of Economic Research, EarlyView.ABSTRACT This study explores the relationship between financial capability and domestic bias in investment decisions among economics and business students at the University of Santiago de Compostela. Financial capability is defined as the combination of knowledge, attitudes, and behaviors that enable individuals to make informed financial decisions and
Marcos Álvarez‐Espiño +2 more
wiley +1 more source
Curbing multinational digital tax avoidance with the general anti‐avoidance rule
American Business Law Journal, Volume 63, Issue 1, Page 33-55, Spring 2026.Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley +1 more source
TAX and LAW, 2015 일반조세회피금지조항은 크게 두 가지 유형으로 구분된다. 그 첫 번째 유형을 보면, 과세관청으로 하여금 실제로 납세자에 의하여 이루어진 거래 모습을 그대로 인정하지 아니하고 그 거래의 법적 형식보다는 경제적 실질을 반영하여 가상의 거래를 재구성할 수 있도록 하고 있다. 다른 유형에서는 납세자가 세제상 혜택을 얻기 위하여 일정한 거래의 방식을 선택하였는지 여부에 따라, 만약 그러하다면 과세관청이 해당 거래를 재구성할 수 있도록 하고 있다. 호주는 전통적으로 세제상 혜택을 목적으로 한 거래에 대하여 적용되는 일반조세회피금지조항을 채택해오고 있으며, 1980년 개정된 현행 일반조세회피금지조항은 세가지 특징을 가지고 있다.
openaire +1 more source
MATEC Web of Conferences, 2017 The specific features of electrochemical dissolution of the 12X18H9T stainless steel, the OT-4 titanium alloy and the BK8 hard alloy in the sodium nitrate water solution exposed to 1.06 micrometer wavelength laser radiation were considered.
Rakhimyanov Kharis +2 more
doaj +1 more source
BMC Cancer, 2009 Radiation therapy continues to be one of the more popular treatment options for localized prostate cancer. One major obstacle to radiation therapy is that there is a limit to the amount of radiation that can be safely delivered to the target organ ...
Gaar Micah +2 more
doaj +1 more source
Late Quaternary climate and environmental reconstruction based on leaf wax analyses in the loess sequence of Möhlin, Switzerland [PDF]
Eiszeitalter und Gegenwart, 2017 We present the results of leaf wax analyses (long-chain n-alkanes) from the 6.8 m deep loess sequence of Möhlin, Switzerland, spanning the last ∼ 70 kyr. Leaf waxes are well preserved and occur in sufficient amounts only down to 0.4 m and below 1.8
L. Wüthrich +16 more
doaj +1 more source
Possible mechanisms of electrochemical processing activation ARMCO-iron
MATEC Web of Conferences, 2018 The peculiarities of the electrochemical dissolving of ARMCO-iron in the 15% water solution of the sodium chloride during electrochemical dissolving the material and under the impact of laser radiation with a wavelength of 1.06 micrometer are considered.
Rakhimyanov Konstantin +2 more
doaj +1 more source
Ecosphere, Volume 16, Issue 12, December 2025.Abstract Modeling the spatial distribution of wildlife abundance is paramount for management. In group‐forming species, group size and occurrence may be governed by different ecological processes. Hierarchical models can conveniently address group size and occurrence as separate processes when estimating abundance.
Zackary J. Delisle +9 more
wiley +1 more source
Letter from M. C. Gaar to W. T. Johnson
, 1960 Letter from M. C. Gaar to W. T.
Gaar, M. C.
core +1 more source
Procedimiento para aplicar la cláusula general antiabuso
Revista de Derecho Fiscal, 2017 Por décadas Colombia ha tenido una gran preocupación por el riesgo de la elusión fiscal, por esta razón el Congreso colombiano introdujo en su estatuto fiscal la Norma General Antielusión, mediante la Ley 1607 de 2012.
Pablo Mauricio Sarmiento Mancipe
doaj +1 more source