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Taxation under the Diia City legal regime: is a special tax regime?

Problems of legality
The relevance of the article is due to the study of theoretical and practical problems of creating separate conditions of taxation within the Diia City legal regime and the continuation of the study of tax regimes. The purpose of the article is to analyze the provisions of the tax legislation regulating the specifics of taxation within the Diia City ...
openaire   +4 more sources

The Audit of Transactions with Customer-Owned Raw Materials in Foreign Economic Activities

Статистика України, 2018
The specifics of audit of the transactions with customer-owned raw materials in foreign economic activities (FEA) are shown. It is determined that FEA, being risky ones, need special attention from an external auditor. When scrutinizing such transactions,
N. M. Proskurina
doaj   +1 more source

High‐Efficiency Deep Blue Single‐Gaussian Europium(II) Emitters and Their Emitter‐Host Interactions

Advanced Functional Materials, EarlyView.
Crown‐ether ligands and carborate anions enable vacuum‐processable Eu(II) emitters with efficient single‐Gaussian deep‐blue luminescence. Combined photophysical and computational analyses reveal that excited‐electron confinement and steric shielding of the europium center jointly govern compatibility with OLED host materials, establishing molecular ...
Mahmoud Soleimani, Paulius Imbrasas, Jan‐Michael Mewes, Felix Kaden, Stephanie Anna Buchholtz, Karl Leo, Sebastian Schellhammer, Carsten Rothe, Sebastian Reineke   +8 more
wiley   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

Advanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair, Hrisheekesh Thachoth Chandran, Karl Leo, Hans Kleemann   +3 more
wiley   +1 more source

Features of Legal Regulation of Tax Incentives for Small Business in Post-socialist Countries [PDF]

Societas et Iurisprudentia, 2018
Small businesses are one of the main factors of political and social stability of society and national economy in the modern European states. However, small businesses are vulnerable to a number of factors (inflation, expensive costs of credits ...
Igor Ivanovich Babin, Lyudmila Vasylivna Vakaryuk   +1 more
doaj  

Advanced Materials for Biologics Delivery to Brain Tumors

Advanced Materials, EarlyView.
Material innovation is central to unlocking the therapeutic potential of biologics against many central nervous system diseases, including brain cancer. By engineering carriers with controlled transport, targeting, and release properties, advanced materials can overcome the blood–brain barrier and tumor microenvironment, improving the delivery of ...
Yuran Feng, Yuxue Cao, Maria Kavallaris, Taskeen Janjua, Amirali Popat   +4 more
wiley   +1 more source

One‐Pot Direct Recycling of Spent LiCoO2 via Synergistic Binder Defluorination and Phase Reconstruction

Advanced Science, EarlyView.
A Li+‐DES system enables targeted defluorination and synergistic repair of spent LiCoO2 cathodes in a single medium. The regenerated material recovers a well‐ordered layered structure with a high capacity of 157.4 mAh g−1 and 83.1% capacity retention after 300 cycles, demonstrating a sustainable and efficient closed‐loop recycling strategy for lithium ...
Yingjie Hu, Songhu Ye, Fan Li, Chunhui Zhong, Bailin Xiang, Yulan Chen, Lili Zhi, Qingxia Liu, Junfeng Li, Zhixiang Chen   +9 more
wiley   +1 more source

Autonomous Solar Metallurgy for High‐Purity Gold Recovery from Electronic Waste

Advanced Science, EarlyView.
Inspired by microbial strategies for metal uptake and biomineralization, defect‐rich copper sulfide (Cu31S16) functions as a solar metallurgical platform that unifies Au(III) capture, reduction, and self‐separation. The bioinspired design enables ultrafast gold recovery from electronic‐waste leachates and the spontaneous formation of millimeter‐scale ...
Chaopeng Liu, Jiajun Li, Jialin Ruan, Wei Zhang, Wei Sun, Hongmei Li, Lei Xie, Min Liu   +7 more
wiley   +1 more source

FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS

Russian Journal of Economics and Law, 2013
The article views the issues of applying the taxation system for agrarian producers, as well as problems arising when calculating the added value tax, and some ways of their solution.
A. M. Tufetulov, T. G. Davletshin, Yu. M. Sinnikova   +2 more
doaj  

Design Principles of Electrocatalysts for Industrial‐Scale Water Electrolysis

Advanced Energy Materials, EarlyView.
This Review distills electrocatalyst design for industrial‐scale water electrolysis into integrated principles linking active‐site engineering, phase and lattice modulation, interfacial microenvironment regulation and mass‐transport control. By connecting catalyst families with HER/OER mechanisms and practical operating demands, it outlines pathways ...
Hong Tang, Ce Cui, John Wang
wiley   +1 more source