Results 61 to 70 of about 1,015,450 (256)

German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach [PDF]

This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used ...
Overesch, Michael, Wamser, Georg
core  

Probing Electrocatalyst Design for Product Selectivity in CO2 Reduction

Advanced Science, EarlyView.
Selective CO2 electroreduction is controlled by catalyst structure, dynamic surface reconstruction, adsorbate interactions, and reaction microenvironment. This review summarizes Cu‐ and non‐Cu‐based catalysts, single‐atom and molecular systems, degradation pathways, and operando/computational strategies for steering CO2RR toward hydrocarbons ...
Suvodeep Sen, Bapan Biswas, Apinya Ngoipala, Julia Wiktor, Ujjwal Pal, Shalini Singh   +5 more
wiley   +1 more source

Analisis Pengaruh Multinationality, Pemanfaatan Tax Haven, Pemotongan Pajak (Withholding Taxes), Kepemilikan Institusional, dan Ukuran Komite Audit terhadap Praktik Thin Capitalization pada Perusahaan Multinasional di Indonesia

, 2016
The aim of this research is to analyze the effect of multinationality, tax haven utilization, withholding taxes, institutional ownership, and audit committee size on thin capitalization practice of multinational company that listed in Indonesia Stock ...
Darmawan, Eric
core  

Giant Direct Magnetoelectric Effect in Nanocomposite CoFe2O4:PVDF‐TrFE Thin Films

Advanced Science, EarlyView.
A novel three‐step grow‐etch‐fill fabrication approach creates structured cobalt ferrite/ferroelectric polymer nanocomposites with high interfacial areas. Driven by efficient strain‐mediated coupling, this crystalline system achieves a giant room‐temperature magnetoelectric coefficient nearly two orders of magnitude higher than other CFO/PVDF‐TrFE thin
Muireann de h‐Óra, Lynette Keeney, Rui Miguel Gonçalves Carvalho, Aliona Nicolenco, Tuhin Maity, Jordi Sort, Luís Amorim, Pedro Martins, Judith MacManus‐Driscoll   +8 more
wiley   +1 more source

Adaptive Conductive Systems: Enabling Deformable Electronics Through Engineered Materials, Circuits, and Intelligent Systems

Advanced Science, EarlyView.
This review presents the research advances of adaptive conductive systems from the perspective of materials, circuits, systems, and applications. Deformable conductors consist of substrates/matrices and conductive materials, structural design of circuit interconnections, fabrication of circuit interconnections, as well as intelligent systems ...
Yufei Lu, Siyu Liang, Jingyi Niu, Jie Chen, Shuo Zhang, Hongjian Zhang, Dongsheng Jia, Wei Huang   +7 more
wiley   +1 more source

Robust and Compatible Ferroelectric Memories with Polycrystalline TiO2 Channel for 3D Integration

Advanced Electronic Materials, EarlyView.
Robust and monolithic 3D compatible ferroelectric memories are realized using the polycrystalline TiO2 channel‐based FeFET. The review covers physical mechanisms of the TiO2 channel FeFET, quantitative benchmarking, and advanced planar/vertical architectures for monolithic 3D integration based on HfO2‐TiO2 gate stack, offering a roadmap for reliable ...
Xujin Song, Chenxi Yu, Shangze Li, Dijiang Sun, Jiajia Zhang, Haotong Zhu, Xiaomin Xiao, Xionghao Qin, Xiaoyan Liu, Xing Zhang, Jinfeng Kang   +10 more
wiley   +1 more source

Corporate Financial Dynamics Under The Shadow of Financial Distress and Tax Avoidance Strategies

Jurnal Kajian Akuntansi
An efficient and equitable tax system is vital for fostering national economic growth. However, tax avoidance remains a major challenge, particularly in the infrastructure sector which holds strategic importance.
Dewi Sarifah Tullah, Kusuma Dewi, Elis Mediawati, Farah Akmar Anor Salim, Jan Febrian   +4 more
doaj   +1 more source

Pengaruh Thin Capitalization dan Profitabilitas Terhadap Penghindaran Pajak [PDF]

, 2021
This study aims to analyze the influence of thin capitalization and profitability of tax avoidance activity by focusing on the manufacturing companies listed in Indonesia Stock Exchange with research period in 2018-2020.
Nokie, Shania Cicillia
core  

Surface‐Engineered Ti3C2Tx MXene/Cu2O Photocathodes for Highly Selective Photoelectrocatalytic CO2 Reduction to Ethanol

Advanced Energy Materials, EarlyView.
Surface‐engineering Ti3C2Tx MXenes with an in situ‐grown TiO2 layer on the surface in combination with visible‐light‐absorbing Cu2O significantly enhances charge separation and carrier extraction while improving Cu2O resistance to photocorrosion. The resulting Cu2O/TiO2‐MXene photocathodes enable highly selective, solar‐driven ethanol production ...
Luis A. M. Carrascosa, Magdaléna Linková, Monika Remzová, Tomáš Hrbek, Pavla Eliášová   +4 more
wiley   +1 more source

The Capitalization of Public Services and Amenities into Land Prices – Empirical Evidence from German Communities [PDF]

Applying the hedonic approach to land prices, this paper investigates the capitalization of public services and pure amenities in a cross section of German communities.
Alexander Ebertz
core