Results 191 to 200 of about 741 (254)

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innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...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

Compositional selection of phospholipid compartments in icy environments drives the enrichment of encapsulated genetic information. [PDF]

Chem Sci
Shinoda T, Noda N, Watanabe T, Kaneko K, Sekine Y, Matsuura T.   +5 more
europepmc   +1 more source

Trading Zones Between Thick and Thin: Anthropological Description as Scaffold or Mosaic

American Anthropologist, Volume 128, Issue 1, Page 159-170, March 2026.
ABSTRACT Referring to the work of historian of science Peter Galison, I argue that anthropology requires thin description as an essential counterpart for thick description. Thin accounts provide the scaffolding within which thick descriptions sit. Galison uses the idea of a “trading zone” connecting different communities who, despite their differences (
David Zeitlyn
wiley   +1 more source

Geologic Constraints on the Formation and Evolution of Saturn's Mid-Sized Moons. [PDF]

Space Sci Rev
Rhoden AR, Ferguson SN, Bottke W, Castillo-Rogez JC, Martin E, Bland M, Kirchoff M, Zannoni M, Rambaux N, Salmon J.   +9 more
europepmc   +1 more source

Phantasmic Encounters in the Arctic: Haunting Materialities Beyond the Ghosts of War

Anthropology of Consciousness, Volume 37, Issue 1, Spring 2026.
ABSTRACT In the vast north, ghostly experiences are common for locals and outsiders alike. Here, we explore how cultural‐natural attributes, like remoteness and extreme seasonal variation, compound experiences of the haunting in visceral ways. This provides the Arctic region with an unusually pronounced baseline of other‐than‐human agency, which in the
Aki Hakonen, Oula Seitsonen
wiley   +1 more source

Active redox cycling of phosphorus on the early Earth. [PDF]

Nat Commun
Hao J, Li X, Ju P, Pasek M.
europepmc   +1 more source

Metastable Dihydrate of Sodium Chloride at Ambient Pressure. [PDF]

J Phys Chem Lett
Hamp RE, Salzmann CG, Amato Z, Beaumont ML, Chinnery HE, Fawdon P, Headen TF, Henry PF, Perera L, Thompson SP, Fox-Powell MG.   +10 more
europepmc   +1 more source

On the equilibrium limit of liquid stability in pressurized aqueous systems. [PDF]

Nat Commun
Zarriz A, Journaux B, Powell-Palm MJ.
europepmc   +1 more source

Warm, water-depleted rocky exoplanets with surface ionic liquids: A proposed class for planetary habitability. [PDF]

Proc Natl Acad Sci U S A
Agrawal R, Seager S, Iakubivskyi I, Buchanan WP, Glidden A, Seager MD, Bains W, Huang J, Petkowski JJ.   +8 more
europepmc   +1 more source

Little to no active faulting likely at Europa's seafloor today. [PDF]

Nat Commun
Byrne PK, Dawson HG, Klimczak C, Regensburger PV, Crane KT, Catalano JG, Elder CM, Foley BJ, German CR, Green AP, Hemingway DJ, Melwani Daswani M, Panning MP, Randolph-Flagg N, Sherwood Lollar B, Skemer P, Vance SD, Wiens DA.   +17 more
europepmc   +1 more source