Results 61 to 70 of about 13,674 (194)

Corporation tax as a problem of MNC organisational circuits: The case for unitary taxation [PDF]

, 2016
The tax practices of multinational corporations have become a matter of significant public and political concern. The underlying issues are rooted in the capacity of multinational corporations (MNCs) to construct organisational circuits that shift where ...
Clausing K, Coase R, Cobham A, Corporate Reform Collective (CRC), European Commission (EC), European Commission (EC), European Commission (EC), European Commission (EC), Fleming J, Goodhart C, HMRC, HMRC, HMRC, House of Commons Committee of Public Accounts (HCCPA), House of Commons Committee of Public Accounts (HCCPA), IBE, Kleinbard E, Kleinbard E, Morgan J, Morse S, Murphy R, OECD, OECD, OECD, OECD, Palan R, Picciotto S, Picciotto S, Picciotto S, Roin J, Seabrooke L, Shaxson N, Spencer D, Sullivan M, TUC, United Nations Office on Drugs and Crime (UNODC)   +35 more
core   +1 more source

Norway: Political Developments and Data in 2023

European Journal of Political Research Political Data Yearbook, Volume 63, Issue 1, Page 372-379, December 2024.
Abstract An unusually large number of political scandals left their mark on Norwegian politics in 2023. Most of the scandals involved conflicts of interest for current and former government ministers, and they led to several Cabinet resignations and dismissals.
JOHANNES BERGH, RUNE KARLSEN
wiley   +1 more source

Cathodic protection of a buried pipeline by solar energy

Revue des Énergies Renouvelables, 2009
Cathodic protection is employed intensively on the steel drains in oil and gas industry. It is a technique of prevention against the corrosion which transforms the structure into a cathode of a corrosion cell; Two types of cathodic protection systems are
B. Laoun, K. Niboucha, L. Serir
doaj  

Southern Ocean sea ice, icebergs, and meteorological data from maritime sources for the period 1929 to 1940

Geoscience Data Journal, Volume 11, Issue 4, Page 902-920, October 2024.
We present a new data set of marine weather, sea ice, and icebergs recovered from a collection of logbooks from mainly Norwegian whaling factory ships that operated in the Southern Ocean during 1929–1940. The data comprise in total some 8000 weather and 4000 sea ice/open sea records that contribute to filling a known climate knowledge gap for the ...
Dmitry V. Divine, Svetlana Divina, Ole Edvard Bjørge, Elisabeth Isaksson, Harald Dag Jølle, Ivar Stokkeland, Mariela Vasquez Guzman, Sally Wilkinson, Clive Wilkinson   +8 more
wiley   +1 more source

Children’s sugar-sweetened beverages consumption: associations with family and home-related factors, differences within ethnic groups explored

BMC Public Health, 2017
Background The consumption of sugar-sweetened beverages (SSB) may contribute to the development of overweight among children. The present study aimed to evaluate associations between family and home-related factors and children’s SSB consumption.
V. M. van de Gaar, A. van Grieken, W. Jansen, H. Raat   +3 more
doaj   +1 more source

Ethnic Visibility

American Journal of Political Science, Volume 68, Issue 4, Page 1234-1251, October 2024.
Abstract The political utility of ethnicity is typically attributed to the ease with which it can be observed. However, ethnic visibility is not universal, and I argue that its variation has political implications; namely that more visible group members support ethnic parties at higher rates because they have the most to gain (or lose) from ...
Amanda Lea Robinson
wiley   +1 more source

Steamship DisenchantmentChronotopes of Sea Adventure in Nordahl Grieg’s Skibet gaar videre

Edda
This article analyzes Nordahl Grieg’s Skibet gaar videre (1924) as a maritime novel from the age of steamships. It explains the novel’s “maritime world picture” (Søren Frank) as a kind of disenchantment connected to the steamship.
Dean Krouk
doaj   +1 more source

Third‐party reporting and cross‐border tax planning

Contemporary Accounting Research, Volume 41, Issue 2, Page 1248-1283, Summer 2024.
Abstract In 2018, the European Union (EU) introduced a new mandatory reporting requirement for a wide range of cross‐border tax arrangements (EU Directive 2018/822, also known as DAC6). Unlike prior corporate transparency initiatives, which put the reporting responsibility primarily on the taxpayers, this directive puts the initial reporting ...
Alexander Edwards, Michelle Hutchens, Anh V. Persson   +2 more
wiley   +1 more source

Realization of ultrastrong coupling between LSPR and Fabry–Pérot mode via self‐assembly of Au‐NPs on p‐NiO/Au film

Nanophotonics, Volume 13, Issue 14, Page 2501-2512, June 2024.
Abstract The realization of higher coupling strengths between coupled resonant modes enables exploration of compelling phenomena in diverse fields of physics and chemistry. In this study, we focus on the modal coupling between localized surface plasmon resonance (LSPR) of Au nanoparticles (Au‐NPs) and Fabry–Pérot mode (p‐NiO/Au film).
Alexis Angelo R. Garcia, Cheng‐An Mao, Wen‐Hui (Sophia) Cheng   +2 more
wiley   +1 more source

The history and development of the choice principle

, 2014
“The History and Development of the Choice Principle” is split into different categories of Australian and New Zealand cases in relation to the choice principle: dividend stripping, tax loss grouping provisions, inflated deductions, and income splitting.
Luxford, Stephanie Lie
core   +2 more sources