Results 71 to 80 of about 1,728,251 (304)

THE ROLE OF FINANCIAL DISTRESS AND THIN CAPITALIZATION IN CORPORATE TAX AGGRESSIVENESS

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK
This research addresses the persistent issue of corporate tax aggressiveness, focusing on companies listed Indonesia’s property and real estate sector.
R. Putri, Fajar Syaiful Akbar
semanticscholar   +1 more source

An Embodied Paper‐Based Microfluidic Al‐Air Battery for Enduring Untethered Insect‐Scale Robots

Advanced Science, EarlyView.
This work presents a centimeter‐scale microfluidic aluminum–air battery (MFAAB) with dual‐surface anode and F−‐mediated byproduct decomposition. The design enables a high capacity of 2697.05 mAh/g Al and delivers tens of milliwatts to power LEDs, motors, and a toy car.
Yun Yang, Tao Jiang, Zhongyue Lu, Dapeng Fan, Zucheng Yi, Zirong Luo   +5 more
wiley   +1 more source

The effect of transfer pricing, thin capitalization, and foreign ownership on tax avoidance using tax haven utilization as moderation

Educoretax
This quantitative study analyzes the impact of Transfer Pricing, Thin Capitalization, and Foreign Ownership on Tax Avoidance, with Tax Haven Utilization as a moderating variable.
Variant Zulfadhli Jazmi, Masripah Masripah   +1 more
semanticscholar   +1 more source

TRIM: Simultaneous Thermometry, Ranging, and Imaging via a Monolithic Metalens

Advanced Science, EarlyView.
ABSTRACT While metasurfaces offer a pathway beyond the discrete architectures of conventional LWIR systems, physically fusing high‐precision thermometry and passive ranging onto a single metalens remains a formidable challenge. Here, we demonstrate a monolithic, dual‐focus metalens capable of simultaneous multidimensional sensing.
Man Yuan, Yuqing Zhang, Wangzhe Zhou, Zhaojian Zhang, Xiaoyun He, Xinpeng Jiang, Yiyi Li, Xin He, Jiagui Wu, Yuanmu Yang, Junbo Yang   +10 more
wiley   +1 more source

Examination of Methods for Limiting Interest: Systematic Literature Review

Profit: Jurnal Administrasi Bisnis
The study employs a literature review. We acquired and deliberated over findings through online scholarly publications, news articles, and official guidelines.
Nurlita Sukma Alfandia
doaj   +1 more source

The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions [PDF]

SSRN Electronic Journal, 2006
This paper analyzes the effectiveness of thin-capitalization rules in preventing debt finance by intercompany loans and explores their consequences for corporate decisions. A theoretical discussion emphasizes that limitations of the deduction of interest owed to foreign affiliates would not only affect multinationals' capital structure choice but also ...
Büttner, Thiess, Overesch, Michael, Schreiber, Ulrich, Wamser, Georg   +3 more
openaire   +9 more sources

Effect of Thin Capitalization on Corporation Tax Compliance Among Multinational Corporations in Nairobi, Kenya

Journal of Finance and Accounting
Over the past few decades, the contribution of corporate tax compliance to Kenya's total tax revenue has declined, posing challenges to the fiscal expectations of the Kenya Revenue Authority (KRA). Kenya Revenue Authority (KRA) has failed to reach fiscal
Sharon Kaari Njagi, Bruce Ogaga, Naomi Koske   +2 more
semanticscholar   +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, Ki‐bum Lee, Junghyeon Lee, Seunghee Cho, Malkeshkumar Patel, Hangfei Li, Yu Wen, Ye Zhou, Joondong Kim   +8 more
wiley   +1 more source

The Effect of Transfer Pricing, Sales Growth, Thin Capitalization on Tax Avoidance Moderated by Size

Journal of economics, finance and management studies
This study provides analytical and experimental validation of the main functions and characteristics, focu sing on the impact of transfer pricing, sales growth, and thin capitalization on tax avoidance, with company size as a moderating variabl e.
R. Handayani
semanticscholar   +1 more source

Bypassing Pre‐Photoactivation in High‐Barrier Polyamide for Robust and Scalable Organic Persistent Luminescence

Advanced Science, EarlyView.
A universal paradigm resolves the trade‐off between ambient stability and barrier properties in organic persistent luminescent (OPL) polymers. By interlocking chromophores within a high‐barrier MXD6 matrix, we achieved no Pre‐photoactivation OPLs with exceptional long‐term stability in water.
Yunlong Yang, Sha Liu, Shilin Bo, Longming Jin, Baijun Tang, Zhiying Guo, Chengtao Gao, Xionggang Wang, Yuejun Liu, Qiang Zheng, Zi Liang Wu   +10 more
wiley   +1 more source