Results 1 to 10 of about 64 (62)

Colombia – Panamá: trazabilidad de un acuerdo de intercambio de información tributaria - Colombia – Panama: Traceability of a tax information exchange agreement

open access: yesSuma de Negocios, 2023
Introducción: en la lucha por contrarrestar la evasión fiscal transfronteriza, los Estados utilizan herramientas para lograr ese objetivo. Una de las principales herramientas son los tratados y convenios que buscan que los contribuyentes no tributen en ...
Hernán José Hernández-Belaides
doaj   +1 more source

Perception and Public Image of Tax Havens in Spain

open access: yesInnovar: Revista de Ciencias Administrativas y Sociales, 2018
Financial globalization supported by the free movement of capital has allowed the emergence of tax havens in recent years, facilitating tax evasion and, apparently, hindering the economic viability of different countries.
Ana Belén Fernández-Souto   +2 more
doaj   +1 more source

LA LISTA ESPAÑOLA DE PARAÍSOS FISCALES Y SUS NUEVOS CRITERIOS DE ACTUALIZACIÓN [PDF]

open access: yesCrónica Tributaria, 2015
El ordenamiento español no establece un concepto de paraíso fiscal. Desde hace años, el legislador ha encomendado al Gobierno la tarea de identificar aquellos territorios o países que merezcan tal consideración, mediante la elaboración de un listado.
Mónica Siota Álvarez
doaj   +2 more sources

DNA‐mimic for Specific Surface Functionalization of Zr‐MOFs for Bacterial Targeting

open access: yesAngewandte Chemie, Volume 138, Issue 30, 20 July 2026.
We introduce phosphotyrosine‐modified PNA as a superior, single‐step post‐synthesis surface coating for PCN‐222. The DNA mimic allows for controlled post‐functionalization with single‐stranded DNA for the attachment of protein moieties for bacterial targeting. ABSTRACT Nanosized metal–organic frameworks (MOFs) are versatile platforms used in biomedical
Anna Scheeder   +9 more
wiley   +2 more sources

EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS DE 2014 [PDF]

open access: yesCrónica Tributaria, 2015
La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordinadas para hacer frente a este problema común.
Mar Barreno   +4 more
doaj  

EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS FINALES [PDF]

open access: yesCrónica Tributaria, 2016
La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordinadas para hacer frente a este problema común.
Mar Barreno   +8 more
doaj  

A Journey Between Science and the Arts: Templates for the Depiction of the Pineapple (Sixteenth to Eighteenth Centuries)

open access: yesRenaissance Studies, EarlyView.
ABSTRACT Native to America, the pineapple—Ananas comosus (L.) Merr.—delighted the Europeans who came across it. The fruit was mentioned by the voyagers and missionaries who observed and tasted it in the Americas and, from the 1500s onwards, infused reports, chronicles and natural history treatises with colour and flavour.
Teresa Nobre de Carvalho
wiley   +1 more source

Of cables and threads

open access: yesAmerican Ethnologist, Volume 53, Issue 3, Page 283-295, August 2026.
Abstract Over the past two decades, gondola lifts have become central to interventions in urban Latin America's auto‐constructed peripheries. As cable car urbanism reshapes the city's edge, it raises fundamental questions about the notion of the “urban fabric” as a sociomaterial practice, an epistemology, and a site of politics.
Federico Pérez Fernández
wiley   +1 more source

Los documentos de constitución de sociedades offshore en las Islas Vírgenes Británicas y su traducción al español: un enfoque contrastivo basado en el derecho comparado aplicado a la traducción

open access: yesTrans
La compleja trama fiscal que se desarrolla actualmente a nivel mundial ha propiciado un interés sin precedentes por la evasión fiscal global, como refleja el Informe sobre la Evasión Fiscal Global que ha elaborado el EU Tax Observatory del Parlamento ...
María Presentación Aguilera   +1 more
doaj   +1 more source

Effects of Dual Wavelength Photobiomodulation on Osseointegration in Grafted Areas

open access: yesLasers in Surgery and Medicine, Volume 58, Issue 5, Page 429-436, July 2026.
ABSTRACT Objective This study evaluated the effects of dual‐wavelength photobiomodulation (PBMT) (infrared and red laser) on osseointegration and bone structure in areas grafted with deproteinized bovine bone (DBB). Methods Sixty‐four rats were randomly distributed into four groups. The groups were divided according to the irradiation protocol applied:
Lucas de Sousa Goulart Pereira   +5 more
wiley   +1 more source

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