Results 51 to 60 of about 1,015,450 (256)
Akuntansi dan Teknologi InformasiPurpose – This research aims to determine the influence of thin capitalization, intellectual capital, and independent commissioners on effective tax rates, while also addressing a growing issue in the industrial sector.
Upita Sari, Sekar Mayangsari
doaj +1 more source
Friend, Not Foe: Lowered Tissue Reactivity to Long‐Term Polyimide Implants
Advanced Science, EarlyView.The choice of optimal neural probe designs remains a major challenge in the field of neurotechnology. This study investigated the biocompatibility of several probe variations, including material, thickness, width, and implantation strategy. It highlights the clear advantage of soft polyimide probes over stiff silicon probes for better device ...
Corinne Orlemann +11 more
wiley +1 more source
Thin Capitalization, Transfer Pricing, Family Ownership, And Tax Avoidance [PDF]
, 2022 This study aims to determine the effect of thin capitalization, transfer pricing and family ownership on company property and real estate listed on the Indonesian stock exchange in 2016-2020.
Ashari, Muhamad Ihsan +4 more
core
Advanced Science, EarlyView.Multidimensional laser‐induced graphene (LIG) spanning from 0D to 3D architectures is comprehensively reviewed for multifunctional biomedical platforms, including biosensing, theranostics, and bioactive interface applications, which highlights its potentials for point‐of‐care diagnostics, wearable health monitoring, smart drug delivery, and tissue ...
Li Zhang +3 more
wiley +1 more source
Thin-Capitalization Rules and Company Responses Experience from German Legislation [PDF]
By granting intracompany loans to their foreign affiliates, multinational firms may reduce their tax liability abroad. Many countries have legislated thin-capitalization rules (TCRs) that limit the allowable levels of intracompany loans or restrict ...
Helen Windischbauer +1 more
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PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK [PDF]
, 2019 This study aim to provide empirical evidence to examine the determining thin capitalization toward tax avoidance in multinational and domestic companies are listed on Indonesia stock exchange during period 2014 until 2017.
NASAIHATUL AFIFAH, SITI, PRASTIWI, DEWI
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Determining Factors of Thin Capitalization Practices in Indonesia [PDF]
, 2020 This study aims to obtain empirical evidence of the influence of multinationality, tax haven utilization, tax uncertainty, executive character, institutional Ownership, independent commissioners, audit committees, and audit quality on thin ...
Suryaningrum, Diah Hari +1 more
core +1 more source
Photonic‐Enabled Energy‐Efficient Transparent Neuromorphic Computing Devices: A Review
Advanced Science, EarlyView.Transparent photonic neuromorphic computing devices merge optics and brain‐inspired computing to overcome von Neumann bottlenecks with ultrafast, low‐energy processing. By exploiting transparent oxides, 2D materials, phase‐change materials, and hybrid heterostructures, these platforms enable photonic synapses, memory, and logic for see‐through edge ...
Shuvaraj Ghosh +8 more
wiley +1 more source
Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization [PDF]
This paper analyzes the implications of foreign firm ownership and international profit shifting through thin capitalization for corporate tax policy. We consider a model of interjurisdictional tax competition where the corporate tax serves as a backstop
Thomas Hemmelgarn, Clemens Fuest
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Advanced Science, EarlyView.This study introduces In3+ into δ‐MnO2 to create a lattice breathing effect via a dynamic strain field, which establishes efficient ″ polaronic superhighways″ for charge transport. We uncover an unconventional two‐stage (Zn2+/H+ co‐insertion followed by Zn2+‐dominant) mechanism that enables reversible structural adjustment. This approach simultaneously
Haitao Li +15 more
wiley +1 more source