Tax-Aided Financial Services Companies and the Cost of Capital
摘要:
AbstractOver the past two decades, the governments of several European countries have implemented special tax devices to attract the finance centres of multinational companies. This paper determines how the cost of capital for investments made by multinationals is affected by the tax regimes, bringing into play the Irish financial services company, the Belgian co‐ordination centre, the Dutch finance company and the Luxemburg company coupled with a Swiss finance branch. It gives evidence that intermediation of a tax‐aided services company in the financing scheme of a foreign subsidiary provides an important tax saving. However, the home and source countries' tax regimes influence the hierarchy of the less heavily taxed treasury and finance centres. The methodology relies on the marginal effective tax rates theory and consists of an extension of Alworth's (1988) model to include treasury centres.
Homocoupling of Aryl Halides Using Nickel(II) Complex and Zinc in the Presence of Et<sub>4</sub>NI. An Efficient Method for the Synthesis of Biaryls and Bipyridines
作者:Masahiko Iyoda、Hiroki Otsuka、Koichi Sato、Nobue Nisato、Masaji Oda
DOI:10.1246/bcsj.63.80
日期:1990.1
Reduction of NiX2(PPh3)2 with zinc in the presence of Et4NI gives a nickel catalyst which has been proven to be useful for the coupling of aryl halides. This nickel catalyst can be prepared in THF without an additional triphenylphosphine and is effective for the homocoupling of aryl chlorides, bromides, and iodides to produce biaryls and bipyridines in good yields. The reported new approach provides a simple access to novel derivatives of biaryls and bipyridines.
Treatment of bis(aryl)tellurium dichlorides or diaryl tellurides with degassed Raney nickel readily affords the corresponding biaryls. The bis(aryl)tellurium dichlorides were prepared from TeCl4 and the appropriate aromatics, with or without a Lewis acid as a catalyst, depending on the reactivity of the aromatic. The diaryl tellurides were prepared by reduction of the dichlorides with hydrazine. Attempts
Electrophotographic photosensitive member, process cartridge, and electrophotographic apparatus
申请人:CANON KABUSHIKI KAISHA
公开号:US10031430B2
公开(公告)日:2018-07-24
An electrophotographic photosensitive member including a surface layer containing a specific polyester resin is provided. The polyester resin contains specific structures.
提供了一种电致发光感光构件,包括含有特定聚酯树脂的表层。聚酯树脂含有特定结构。
Ronlan,A. et al., Acta Chemica Scandinavica (1947), 1973, vol. 27, # 7, p. 2375 - 2382
作者:Ronlan,A. et al.
DOI:——
日期:——
Ronlan, Alvin; Aalstad, Bjoerg; Parker, Vernon D., Acta chemica Scandinavica. Series B: Organic chemistry and biochemistry, 1982, vol. 36, # 5, p. 317 - 326
作者:Ronlan, Alvin、Aalstad, Bjoerg、Parker, Vernon D.