Results 11 to 20 of about 64 (62)

LAS NORMAS ANTIPARAÍSO FISCAL ESPAÑOLAS Y SU COMPATIBILIDAD CON EL DERECHO COMUNITARIO: EL CASO ESPECÍFICO DE MALTA Y CHIPRE TRAS LA ADHESIÓN A LA UNIÓN EUROPEA

open access: yesCrónica Tributaria, 2004
Estudio de la regulación española sobre paraísos fiscales (Examen del RD.1080/1991, a la luz de la reforma efectuada a través del RD.116/2003, de 31 de enero: la evolución de la política española sobre paraísos fiscales desde el «nivel de tributación ...
José Manuel Calderón Carrero   +1 more
doaj  

First Zoeal Stage of the Snapping Shrimp Alpheus Fabricius, 1798 (Caridea: Alpheidae): New Description of Alpheus bouvieri A. Milne‐Edwards, 1878 and Literature Review

open access: yesActa Zoologica, Volume 107, Issue 3, Page 361-376, July 2026.
ABSTRACT Based on adult morphological characters, the more than 300 species of Alpheus were divided into seven informal species groups, but some groups are not supported by molecular data. The aim here was to describe the zoea I of Alpheus bouvieri, and to do a review of the larval descriptions available in the literature, analysing whether the ...
Karmine Pasinatto   +2 more
wiley   +1 more source

Fiscalidad internacional en Cuba, retos, posibilidades y limitaciones

open access: yesRevista Cubana de Finanzas y Precios, 2018
l trabajo aborda los aspectos generales de la fiscalidad internacional, su impacto en los sistemas tributarios; así como, el de la doble imposición fiscal en el comercio internacional y las inversiones extranjeras; enuncia sus principales consecuencias y
Armando Lopetegui Martínez
doaj  

Riparian Restoration Improves Physical Habitat but Not Ecosystem Functioning to Reference Levels in Urban Neotropical Streams

open access: yesInternational Review of Hydrobiology, Volume 111, Issue 1, June 2026.
ABSTRACT Urbanization modifies stream ecosystems through changes in land use and water quality, with particularly understudied effects in tropical regions. This study evaluates how the conservation status (reference, restored, and impacted) influences nutrient enrichment and organic matter decomposition—key indicators of ecosystem function—across five ...
José Antonio Calvetty Ayllón   +2 more
wiley   +1 more source

Dimensionality‐Driven Emerging Phenomena in Hybrid Metal Halides

open access: yesSmall Structures, Volume 7, Issue 6, June 2026.
Emergent Phenomena Governed by Octahedral Connectivity and Dimensionality. Hybrid metal halides are unique among semiconductors in that their inorganic octahedral networks can be rationally assembled in 3D, 2D, 1D, and 0D forms, enabling dimensionality to assist as a powerful control knob over structure, electronic properties, excitations, and ...
José R. Franca   +5 more
wiley   +1 more source

Cedrela fissilis Vell. Inner Bark: LC–MS/MS‐Based Chemical Profiling and Toxicological Effects

open access: yesChemistry &Biodiversity, Volume 23, Issue 5, May 2026.
ABSTRACT Investigating the mechanistic toxicity of plant extracts is essential for safety assessment. The predictive toxicological effects of Cedrela fissilis were evaluated, and LC–MS/MS‐based chemical profiling was performed. The hydroethanolic extract (HeECf) and ethyl acetate (EA) fraction were assessed in multimodel systems with different levels ...
Thainá Pereira da Silva Cabral   +10 more
wiley   +1 more source

Into the Darkness: Unveiling Unexpected Records of the Nonnative Millipede Prosopodesmus jacobsoni Silvestri, 1910 (Polydesmida: Haplodesmidae) in Brazilian Caves

open access: yesAustral Entomology, Volume 65, Issue 2, May 2026.
ABSTRACT This study expands the known distribution of the nonnative millipede Prosopodesmus jacobsoni in Brazil and reports its presence in cave environments for the first time in the country. Based on recently collected material and historical records, the species is shown to maintain stable populations in subterranean systems in the states of ...
Juan Romero‐Rincon   +3 more
wiley   +1 more source

Las estructuras offshore como un mecanismo de planificación y deslocalización fiscal en una economía globalizada

open access: yesRevista Galega de Economía, 2011
El principal objetivo de este trabajo es evaluar las diferencias tributarias a través de una planificación fiscal internacional sin y con la intervención de un paraíso fiscal/centro finan-ciero internacional ¿offshore¿ (PF/CFIO) y sus respectivas ...
EMILIA NATALIA DA COSTA NOGUEIRA
doaj  

Systematic Nutritional Clinical Assessment (SyNCA): Instrument Development, Delphi Protocol for Content, and Semantic Validation

open access: yesJournal of Human Nutrition and Dietetics, Volume 39, Issue 2, April 2026.
ABSTRACT Background Malnutrition is a common complication in patients with chronic diseases, often exacerbated by clinical factors and increased metabolic demands. In individuals affected by Decompensated Chronic Liver Disease (DCLD), fluid retention, such as oedema and ascites, can hinder accurate nutritional assessment, leading to underdiagnosis or ...
Rosangela Passos de Jesus   +11 more
wiley   +1 more source

Monitoring small‐scale fisheries through participatory, app‐based surveys in the tropical archipelago of São Tomé and Príncipe

open access: yesConservation Science and Practice, Volume 8, Issue 3, March 2026.
Small Island Developing States have limited capacity to monitor Small Scale Fisheries, despite their high dependence on marine resources. Participatory monitoring of Small Scale Fisheries can fill data gaps while integrating resource users into fisheries management.
Guillermo Porriños   +17 more
wiley   +1 more source

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