Results 121 to 130 of about 430,429 (286)

VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU [PDF]

open access: yes
This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority ...
Chang Woon Nam, Christian Breuer
core  

IGFBP5 Restores Endometrial Receptivity and Rescues Implantation Failure in Polycystic Ovary Syndrome

open access: yesAdvanced Science, EarlyView.
Impaired endometrial receptivity contributes to the poor pregnancy outcomes in women with PCOS. The authors found that decreased endometrial IL‐22 levels and disrupted STAT3‐IGFBP5 signaling pathway contributed to impaired endometrial receptivity. Supplementation with IL‐22 or IGFBP5 exerts a protective effect on implantation failure in PCOS‐like mice,
Baoying Liao   +13 more
wiley   +1 more source

Discussion on VAT and "VAT Reform"

open access: yesInternational Journal of Global Economics and Management
Value-added tax and business tax have attracted much attention as the two main taxes in China. This article is composed of three parts: the current situation of VAT, the future development trend of VAT and its corresponding reasons, and the improvement process of "replacing business tax with VAT" and its impact on the economy and society.
openaire   +1 more source

Clickable Microgel Inks Enable Spatioselective, Multi‐Stimuli Programmable Assembly of Materials

open access: yesAdvanced Science, EarlyView.
Clickable microgel inks enable direct ink writing of hydrogel architectures with intrinsic spatioselective and programmable multi‐responsiveness. By combining pH‐responsive and temperature‐responsive microgel building blocks through Diels‐Alder interparticle crosslinking, the assemblies exhibit controllable swelling and shape changes.
Junho Moon   +3 more
wiley   +1 more source

Reflections on the introduction of value added tax in the United Kingdom and goods and services tax in New Zealand [PDF]

open access: yes, 2007
Twenty-two years ago (in 1985) the New Zealand (NZ) Goods and Service Tax (GST) Act was enacted. The Value Added Tax (VAT) in the United Kingdom (UK) has now been operational for over thirty-four years. VAT and GST are now an accepted part of taxation
Alley, Clinton, James, Simon
core   +1 more source

Monolithic 3D Printing of Origami‐Inspired Soft Robotics from Sustainable Bio‐Based Resin

open access: yesAdvanced Science, EarlyView.
This work develops a photocurable, bio‐based resin from soybean oil for the monolithic fabrication of sustainable soft robots via Digital Light Processing. An origami‐inspired, vacuum‐actuated soft gripper is designed and fabricated, enabling reliable operation despite the material's lower elongation.
Ramin Montazeri   +6 more
wiley   +1 more source

Gravity‐Tolerant In‐Flight 3D Bioprinting Enabled by Stereolithography for Space Tissue Engineering

open access: yesAdvanced Science, EarlyView.
A flight‐compliant, closed stereolithographic 3D bioprinting system enables robust fabrication of acellular and cell‐laden hydrogel constructs under varying gravitational conditions, including microgravity and hypergravity phases. Printed structures retain dimensional fidelity and high‐resolution features, while cell viability remains high ...
Bianca Lemke   +8 more
wiley   +1 more source

Remittances, Value Added Tax and Tax Revenue in Developing Countries [PDF]

open access: yes
This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit
Christian Ebeke
core   +3 more sources

Modelling value-added tax in the presence of multiproduction and differentiated exemptions [PDF]

open access: yes
We develop a framework for economy-wide modelling of value-added tax systems. Our framework models a number of complexities of VAT systems as they are implemented by tax agencies.
Giesecke, James A., Tran, Nhi Hoang
core   +1 more source

Adhesion‐Related Macrophages Regulate Metabolic Homeostasis Through CAV‐1 Dependency

open access: yesAdvanced Science, EarlyView.
Adipose tissue harbors a distinct macrophage subpopulation, termed adhesion‐related macrophages (ARMs), which stably adhere to adipocytes. In obesity, ARMs represent the major expanding macrophage subset. They acquire material from adipocytes and rely on Caveolin‐1 for sustained lipid handling.
Wanyu Hu   +23 more
wiley   +1 more source

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