This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operati…
Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common er…
This book presents a collection of cross-disciplinary research, with contributions addressing all key features of the plant/microbe/ENP nexus in agro-ecosystems. The uptake, transport and transformation of nanoparticles in plants have attracted more and more attention in the past several years. Especially, the impact of Engineered Nanoparticles (ENPs) on bioprocesses; low-, medium- and high-lev…
This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topi…
This book describes the basic physical principles of the oxide/semiconductor epitaxy and offers a view of the current state of the field. It shows how this technology enables large-scale integration of oxide electronic and photonic devices and describes possible hybrid semiconductor/oxide systems. The book incorporates both theoretical and experimental advances to explore the heteroepitaxy of t…