Results 101 to 110 of about 3,495,423 (308)
Tax Competition with Formula Apportionment: The Interaction between Tax Base and Sharing Mechanism [PDF]
The EU Commission is advocating a common consolidated tax base for the corporate income tax, accompanied by a revenue sharing mechanism based on formula apportionment.
Andreas Wagener, Martin Kolmar
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Consumer Psychology Review, EarlyView.Abstract Past research suggests that people exhibit robust waste aversion. However, many consumers routinely feel that they waste not only goods but also time, money, energy, and emotion and would be hard‐pressed to imagine their lives otherwise. Why does consumer waste persist? In this paper, we first propose a definition for consumer waste.
Marissa A. Sharif, Cait Lamberton
wiley +1 more source
Tax Spillovers under Separate Accounting and Formula Apportionment. [PDF]
It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use Formula Apportionment (FA) to tax corporate income, and the EU is debating a switch from Separate ...
Søren Bo Nielsen +2 more
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Aerosol source apportionment by Principal Component Analysis.
, 2013 Aerosol source apportionment by Principal Component Analysis.
Anandamay Adak (316887) +7 more
core +1 more source
Anatomical Sciences Education, EarlyView.Abstract The study of neuroanatomy is fundamental in many scientific fields. Despite this, it is a challenging subject for students. As technology evolves, it is being increasingly incorporated into educational methods, including the teaching of neuroanatomy. Three‐dimensional (3D) visualizations are well suited for displaying neuroanatomy.
Merlin J. Fair +5 more
wiley +1 more source
The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment? [PDF]
The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions.
Spengel, Christoph, Schäfer, Anne
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Comparative study using spectroscopic and mineralogical fingerprinting for suspended sediment source apportionment in a river-reservoir system [PDF]
The need to control soil erosion has received increasing attention, but quantitative data on the sources of suspended sediment in many river–reservoir systems is still lacking.
Das, A. +4 more
core +1 more source
Show Me the Brain!!: A modern approach to neuroanatomy education
Anatomical Sciences Education, EarlyView.Abstract Show Me the Brain!! (SMtB) is a digital system for interactive graphics that is designed to support instruction in neuroanatomy and neuroscience. It will soon be made open‐source and freely available. SMtB bridges medical and traditional neuroanatomy instruction with the computational systems and representational conventions common in ...
Nicholas C. Hindy +3 more
wiley +1 more source
Formula Apportionment in the European Union: A Dream Come True or the EU’s Worst Nightmare? [PDF]
The European Commission recently endorsed a future company tax policy that would allow companies to consolidate their tax bases and apportion the income across the EU using an allocation mechanism. This policy would replace the separate accounting method
Joann Weiner
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Autism Research, EarlyView.ABSTRACT The heterogeneity in both the neurobiological mechanisms and the phenotypic presentations of autism spectrum disorder (ASD) poses a major challenge to clinical and translational research. Alterations in functional connectivity (FC) have been associated with ASD, yet it remains unclear whether and how divergent brain network properties may ...
Borja Rodríguez‐Herreros +16 more
wiley +1 more source