Results 21 to 30 of about 1,816,315 (215)
German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules – A Difference-in-Differences Approach [PDF]
, 2006 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 ...
Georg Wamser +3 more
core +2 more sources
Thin capitalization dan penghindaran pajak setelah penerapan PMK 169 [PDF]
, 2021 After delaying 30 years, the Minister of Finance of the Republic of Indonesia issued a regulation on the ratio between debt and company capital to impose income tax (PMK 169/PMK.010/2015).
Natalia, Irene, Widyadhana, Felix
core +1 more source
Advanced Materials Interfaces, EarlyView.A bulk activation route to produce nanoporous carbons for atmospheric water harvesting by incorporating potassium hydroxide during resorcinol‐formaldehyde polycondensation. These high‐oxygen sorbents deliver daily water yields up to 23 L kg−1 day−1 with great cyclability, providing a scalable solution for water production in diverse climates.
SeyedEmad AlaviTabari +5 more
wiley +1 more source
Advanced Manufacturing of Composite‐Based Systems for Energy Applications
Advanced Materials Technologies, EarlyView.Advanced manufacturing enables the integration of polymers, ceramics, metal oxides, and composites into architected microstructures with tailored transport pathways. By coupling material selection, manufacturing strategy, and structural design, multifunctional energy systems can simultaneously improve electrochemical performance, thermal management ...
Sri Vaishnavi Thummalapalli +13 more
wiley +1 more source
Liquid Crystalline Elastomers in Soft Robotics: Assessing Promise and Limitations
Advanced Robotics Research, EarlyView.Liquid crystalline elastomers (LCEs) are programmable soft materials that undergo large, anisotropic deformation in response to external stimuli. Their molecular alignment encodes directional actuation in a monolithic structure, making them long‐standing candidates for soft robotic systems.
Justin M. Speregen, Timothy J. White
wiley +1 more source
Smart Nanotechnologies for Multimodal Neuromodulation and Brain Interfacing
Advanced Science, EarlyView.Recent advances in smart nanotechnologies are expanding the toolbox for brain interfacing, from wireless neuromodulation and high‐resolution sensing to targeted delivery within the central nervous system. By combining responsive nanomaterials with bioinspired design, these platforms enable multimodal interactions with neurons and glia, while also ...
Tommaso Curiale +6 more
wiley +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
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 in the Conext of the CCCTB [PDF]
, 2008 In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member ...
Dourado, Ana Paula, de la Feria, Rita
core
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