Results 41 to 50 of about 390,465 (305)

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Journal of Legal Studies, 2020
Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel, Jimon Ștefania Amalia   +1 more
doaj   +1 more source

THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE: THE MEDIATING ROLE OF AGENCY COST AND MODERATING ROLE OF FAMILY OWNERSHIP [PDF]

, 2018
This study aims to investigate the effect of tax avoidance on firm value with the mediating role of agency cost and moderating role of family ownership. Firm value is measured with Tobin’s Q, tax avoidance was measured with effective tax rate and agency ...
FUAD, Fuad, PRATIWI, Amalia Intan
core  

Keynote Address: Identifying and Managing Systemic Risk: An Assessment of Our Progress [PDF]

, 2011
This short address attempts to provide a succinct overview, critiquing how well the Dodd-Frank Act identifies and manages systemic ...
Schwarcz, Steven L.
core   +3 more sources

TBK1 Induces the Formation of Optineurin Filaments That Condensate with Polyubiquitin and LC3 for Cargo Sequestration

Advanced Science, EarlyView.
Phosphorylation of Optineurin by TBK1 induces the formation of filaments that condensate upon binding to linear polyubiquitin. Membrane‐anchored LC3 partitions into these condensates, suggesting that phase separation of filamentous Optineurin with ubiquitylated cargo promotes the sequestration of cargo and its subsequent alignment with LC3‐positive ...
Maria G. Herrera, Lena Kühn, Lisa Jungbluth, Verian Bader, Laura J. Krause, David Kartte, Elias Adriaenssens, Sascha Martens, Jörg Tatzelt, Carsten Sachse, Konstanze F. Winklhofer   +10 more
wiley   +1 more source

A20 Facilitates Oxaliplatin Sensitivity in Colorectal Cancer Through Monoubiquitylation of IKK‐β

Advanced Science, EarlyView.
This study demonstrates that the expression of A20, a ubiquitin‐editing enzyme, is positively correlated with oxaliplatin sensitivity in colorectal cancer (CRC). Mechanistically, A20 enhances oxaliplatin sensitivity by inhibiting NF‐κB nuclear translocation through monoubiquitination of IKK‐β.
Fan Luo, Ting Yang, Jiaxin Cao, Qun Chen, Zhenhai Lu, Feiteng Lu, Chaozhuo Lin, Zengfei Xia, Yuanzhong Yang, Peng Li, Wenjuan Ma, Min Luo, Rongxin Zhang   +12 more
wiley   +1 more source

Toward Complete CO2 Electroconversion: Status, Challenges, and Perspectives

Advanced Energy Materials, EarlyView.
Electrocatalytic CO2 reduction and CO2 batteries face challenges in achieving complete CO2 conversion with high conversion rates and Faradaic efficiency simultaneously. Existing systems compromise one for the other with incomplete CO2 conversion and inefficiencies, hindering practical applications. This perspective highlights state‐of‐the‐art progress,
Changfan Xu, Ping Hong, Yulian Dong, Marc Robert, Guosheng Shao, Yong Lei   +5 more
wiley   +1 more source

The impact of the Global Minimum Tax on Vietnam's foreign direct investment attraction

Asia and the Global Economy
This study assesses the impact of the Global Minimum Tax (GMT) on the attraction of foreign direct investment (FDI) in Vietnam. The authors rely on the analytical framework of UNCTAD (2022) and descriptive statistical methods to analyze and evaluate the ...
Le Quoc Hoi, Nguyen Thi Hoai Thu, Nguyen Xuan Hung, Phung Tu Uyen, Tran Thu Huong, Trinh Thi Huyen Minh, Hoang Thi Phuong Anh   +6 more
doaj   +1 more source

Bio‐Inspired Cascade Photocatalysis on Fe Single‐Atom Carbon Nitride Upcycles Plastic Wastes for Effective Acetic Acid Production

Advanced Energy Materials, EarlyView.
This work demonstrates a novel cascade photocatalysis concept using Fe single‐atom catalysts (Fe@C3N4 SAC) to directly upcycle plastics (PET, PP, PE, PVC) into valuable acetic acid at ambient conditions. Inspired by microbial degradation, the bifunctional cascade photocatalyst combines Fenton‐like oxidation and CO2 photoreduction, as validated by ...
Wei Wei, Cheng Du, Jiawei Ge, Xiang Wang, Zuolong Chen, Meng Zhang, Tao Guo, Lei Wang, Maoyu Wang, Yuzi Liu, Hua Zhou, Chengjun Sun, Ning Chen, Weifeng Chen, Brant Billinghurst, Mohsen Shakouri, Peter Sprenger, Fatemeh Fani Sani, Yulian Quan, Brian Kendall, Roy Brouwer, Yimin A. Wu   +21 more
wiley   +1 more source

Momentous decisions in Jersey—wishes, taxes, conflicts and protectors

Trusts & Trustees, 2021
Abstract This article considers a recent example of Public Trustee v Cooper applications in Jersey reported as In the Matter of the Piedmont Trust & Riviera Trust [2021] JRC 24. In Piedmont & Riviera, the Jersey Royal Court’s judgment provides useful guidance on, inter alia the significance of and approach to situations where ...
Nigel Sanders, Charlotte Yates
openaire   +1 more source

Designing Cost‐Effective Carbon Payments to Induce Cellulosic Feedstock Production for Sustainable Aviation Fuel

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Perennial bioenergy crops, such as miscanthus and switchgrass, and crop residues have the potential to scale up sustainable aviation fuel (SAF) production and mitigate carbon emissions. However, high establishment costs, delayed returns, and risk–return profiles that diverge from those of conventional crops can hinder incentives to adopt ...
Fahd Majeed, Madhu Khanna, Ruiqing Miao
wiley   +1 more source