Results 81 to 90 of about 1,816,315 (215)

Thin Capitalization Rules in the Context of the CCCTB

open access: yes
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 ...
Ana Paula Dourado, Rita de la Feria
core  

The Capitalization of Seller Paid Consessions [PDF]

open access: yes
Using a hedonic pricing model, we analyze the capitalization of total seller paid discount points and closing costs into the price of a house. We hypothesize that sellers are concerned about the sales price net of total seller paid concessions (SPNC ...
James R. Webb   +2 more
core  

Bis(2‐Adamantyl)Magnesium: Synthesis, Structure, and Applications of a Versatile and Shelf‐Stable 2‐Adamantyl Anion Equivalent

open access: yesChemistry – A European Journal, EarlyView.
At last, the long‐sought bis(2‐adamantyl)magnesium reagent has been prepared in high yield as a stable tetrahydrofuran/dioxane adduct and fully characterized by x‐ray crystallography. This potent nucleophile outperforms the corresponding Grignard in transmetallation and carbonyl addition reactions, opening new avenues in adamantyl organometallic and ...
Matthew V. DaCosta   +3 more
wiley   +1 more source

A digital approach to asthma self-management in adults: Protocol for a pragmatic randomized controlled trial. [PDF]

open access: yesContemp Clin Trials, 2022
Silberman J   +18 more
europepmc   +1 more source

COMPARING LAND VALUES AND CAPITALIZATION OF CASH RENTS FOR CROPLAND AND PASTURE IN GEORGIA [PDF]

open access: yes
Nonagricultural factors impact land values to cause a divergence of discounted cash rents for agricultural land and land values. Focus is given to the portion of land values attributable to discounted cash rents.
White, Fred C.   +2 more
core  

A comparison of international Thin Capitalization Rules

open access: yes, 2006
Die Gesellschafter-Fremdfinanzierung wird sowohl in Deutschland also auch europaweit sowie international zunehmend restriktiv geregelt mit der Folge, dass die steuerlichen Regelungen zur Gesellschafter-Fremdfinanzierung (Thin Capitalization Rules) die ...
Maier, Nina
core   +2 more sources

The Governance Gap: Democratizing Drug Development Through Decision Architecture

open access: yesClinical Pharmacology &Therapeutics, EarlyView.
Drug development is most exposed to governance failure where it can least afford it, in global health. The field has more predictive power than at any point in its history and roughly the same failure rate it had a decade ago. We argue that this paradox persists because the field has invested heavily in prediction science while neglecting decision ...
Craig R. Rayner   +16 more
wiley   +1 more source

Do thin-capitalization rules affect capital structure decisons? : evidence from Norwegian multinationals. [PDF]

open access: yes, 2015
This thesis studies the effects of thin-capitalization rules on the level and the tax rate sensitivity of internal and total debt in foreign affiliates of Norwegian multinationals.
Hammer, Cecilie Elisabeth   +1 more
core  

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John   +6 more
wiley   +1 more source

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