Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment
This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe.
Mlčúchová Markéta
doaj +1 more source
H25 Fabrication of an In-pipe Mobile Microrobot Movable in Bended Pipe
Manabu ONO +3 more
openalex +3 more sources
The Effects of Corporate and Individual Income Taxes on A gricultural Development in Nigeria
Research background: The contribution of Nigerian companies and personal income taxes to agricultural development must be assessed. Throughout the years, comparable studies have focused on general economic growth rather than a specific facet of the ...
Omodero Cordelia Onyinyechi
doaj +1 more source
The aim of this study is to analyse the fiscal-budgetary measures, which have been taken by almost all governments around the world, including EU countries, in an attempt to limit the negative impact of the pandemic blockade.
Dornean Adina, Oanea Dumitru-Cristian
doaj +1 more source
Probing molecular frame photoionization via laser generated high-order harmonics from aligned molecules [PDF]
Present photoionization experiments cannot measure molecular frame photoelectron angular distributions (MFPAD) from the outermost valence electrons of molecules.
Le, Anh-Thu +3 more
core +5 more sources
Formulary apportionment in the European Union—future research agenda
The aim of the paper is to identify the relevant prior research focused on the Formulary Apportionment methodology in the European Union, to explore the current literature and develop directions for future research. Reflecting upon the announced European
Mlčúchová Markéta
doaj +1 more source
Novel Application of UHPLC-MS, HRMS, and 2D-NMR for Structural Elucidation of Eletriptan Hydrobromide and Its Novel Degradation Products. [PDF]
ABSTRACT A stability‐indicating UHPLC–MS method was developed to investigate the stress degradation behavior of eletriptan hydrobromide under ICH‐recommended acidic, alkaline, neutral, oxidative, thermal, and photolytic conditions. Significant degradation was observed only under acidic and oxidative stress.
Bhuma DR +3 more
europepmc +2 more sources
Taxes, particularly income tax, may affect how long investors decide to hold on to an investment property. There exists a research gap regarding the implications of a distributed profit-based taxation system for the holding period of an investment asset.
Kantšukov Mark, Sander Priit
doaj +1 more source
Mid-Infrared Imaging of the Protostellar Binary L1448N--IRS3(A,B) [PDF]
Mid-infrared (10-25 \micron) imaging of the protostellar binary system L1448N-IRS3(A,B) is presented. Only one source, IRS3(A), was detected at mid-infrared wavelengths -- all of the mid-infrared emission from IRS3(A,B) emanates from IRS3(A).
Ciardi, David R. +6 more
core +2 more sources
Genotypic Characterization of Non-O157 Shiga Toxin–Producing Escherichia coli in Beef Abattoirs of Argentina [PDF]
The non-O157 Shiga toxin-producing Escherichia coli (STEC) contamination in carcasses and feces of 811 bovines in nine beef abattoirs from Argentina was analyzed during a period of 17 months.
Carbonari, Claudia Carolina +9 more
core +2 more sources

