Results 31 to 40 of about 1,816,315 (215)
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
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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
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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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 +5 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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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 +8 more
wiley +1 more source
, 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
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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 +7 more
wiley +1 more source
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 +4 more
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt +6 more
wiley +1 more source