Results 71 to 80 of about 2,542 (235)
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
Doświadczenia w wykładni i stosowaniu klauzuli przeciw unikaniu opodatkowania (GAAR)
Analizy i Studia CASPArtykuł omawia prawne i praktyczne aspekty stosowania klauzuli przeciwko unikaniu opodatkowania (GAAR). Przejęcie postępowania podatkowego i wydanie decyzji wymiarowej przez Szefa Krajowej Administracji Skarbowej (KAS) wymaga zbadania, czy zachodzą ...
Jadwiga Glumińska-Pawlic
semanticscholar +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 +2 more
wiley +1 more source
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 +2 more
wiley +1 more source
Modelling the composition of household portfolios: A latent class approach
Canadian Journal of Economics/Revue canadienne d'économique, Volume 57, Issue 1, Page 243-275, February / Février 2024.Abstract We explore portfolio allocation in Great Britain by introducing a latent class modelling approach using household panel data based on a nationally representative sample of the population, namely the Wealth and Assets Survey. The latent class aspect of the model splits households into four groups, from lowest‐wealth and least‐diversified ...
Raslan Alzuabi +3 more
wiley +1 more source
Biotechnology for Biofuels, 2017 Background Pectin is an abundant component in many fruit and vegetable wastes and could therefore be an excellent resource for biorefinery, but is currently underutilized. Fungal pectinases already play a crucial role for industrial purposes, such as for
Nils Thieme +10 more
doaj +1 more source
Electrochemical Aided Model to Study Solid Polymer Electrolyte Water Electrolysis
Revue des Énergies Renouvelables, 2008 The aim of this study is to analyze the Proton Exchange Membrane (PEM) water electrolysis. On the basis of theoretical investigation the well know Bulter-Volmer equation and water transport characteristics through the solid electrolyte membrane were ...
B. Laoun +3 more
doaj
BMC Public Health, 2016 Background Reliable assessment of children’s dietary behaviour is needed for research purposes. The aim of this study was (1) to investigate the level of agreement between observed and child-reported break-time food items; and (2) to investigate the ...
V. M. van de Gaar +3 more
doaj +1 more source
The GAAR and the taxing of democracy: expert comment
, 2012 David Goldberg QC, Professor Judith Freedman, Ashley Greenbank of Macfarlanes and David Smith of International Power PLC speak about the ...
Greenbank, Ashley +3 more
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