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Domestic and International Tax Treatment of Royalties and Fees for Technical Services Essay
No full textAjay Prasad and Rohit Bhat discuss the ever-controversial issue of taxing royalties and fees for technical services. They examine the existing law under the Income Tax Act, DTAAs, OECD and UN Conventions, and the impact of DTAAs with a specific focus on treaties with major trading partners such as the UK and the USA. They also considers particular controversies that have arisen recently, such as conflicts of taxation, the case of e-commerce and computer software, and taxing income derived from satellites
Domestic and International Tax Treatment of Royalties and Fees for Technical Services Essay
No full textAjay Prasad and Rohit Bhat discuss the ever-controversial issue of taxing royalties and fees for technical services. They examine the existing law under the Income Tax Act, DTAAs, OECD and UN Conventions, and the impact of DTAAs with a specific focus on treaties with major trading partners such as the UK and the USA. They also considers particular controversies that have arisen recently, such as conflicts of taxation, the case of e-commerce and computer software, and taxing income derived from satellites
Utilizing biomarkers in colorectal cancer: an interview with Ajay Goel
No full text Ajay Goel speaks to Rachel Jenkins, Commissioning Editor. Ajay Goel, PhD, is a Professor and Director, Center for Gastrointestinal Research, and Director, Center for Translational Genomics and Oncology, at the Baylor Scott & White Research Institute, Baylor University Medical Center in Dallas, Texas. Dr Goel has spent more than 20 years researching cancer and has been the lead author or contributor to over 240 scientific articles published in peer-reviewed international journals and several book chapters. He is also a primary inventor on more than 15 international patents aimed at developing various biomarkers for the diagnosis, prognosis and prediction of gastrointestinal cancers. He is currently using advanced genomic and transcriptomic approaches to develop novel DNA- and miRNA-based biomarkers for the early detection of colorectal cancers. In addition, he is researching the prevention of gastrointestinal cancers using integrative and alternative approaches, including botanical products such as curcumin (from turmeric) and boswellia. Dr Goel is a member of the American Association for Cancer Research (AACR) and the American Gastroenterology Association (AGA) and is on the international editorial boards of several journals including Gastroenterology, Clinical Cancer Research, Carcinogenesis, PLoS ONE, Scientific Reports, Epigenomics, Future Medicine, Alternative Therapies in Heath and Medicine and World Journal of Gastroenterology. He is also actively involved in peer-reviewing activities for more than 100 international scientific journals and various grant review panels of various national and international funding organizations. His research has been actively funded by various private and federal organizations, including funding from the National Cancer Institute (NCI) at the NIH, American Cancer Society (ACS) and other state organizations. He has won more than dozen awards and honors, including the Union of European Gastroenterology Federation's Distinguished Researcher Award, multiple Poster of Distinction Awards from the AGA, and Visiting Professorships from various national and international academic institutions and academic bodies. Some of his key research interests include: Understanding the basic genetics and epigenetic basis of gastrointestinal cancers; Use of epigenetic markers, both DNA and RNA, for the early detection of colorectal, pancreatic and other gastrointestinal cancers; Personalized medicine and treatment of gastrointestinal cancers; Chemoprevention, using complementary and alternative approaches using nutraceuticals such as curcumin, green tea, resveratrol and other botanicals. </jats:p
Design, Operation, Control, and Economics of a Photovoltaic/Fuel Cell/Battery Hybrid Renewable Energy System for Automotive Applications
No full textPublisher's PDF.Meeting rapidly growing global energy demand—without producing greenhouse
gases or further diminishing the availability of non-renewable resources—requires the
development of affordable low-emission renewable energy systems. Here, we develop a
hybrid renewable energy system (HRES) for automotive applications—specifically,
a roof-installed photovoltaic (PV) array combined with a PEM fuel cell/NiCd battery bus
currently operating shuttle routes on the University of Delaware campus. The system’s
overall operating objectives—meeting the total power demand of the bus and maintaining
the desired state of charge (SOC) of the NiCd battery—are achieved with appropriately
designed controllers: a logic-based “algebraic controller” and a standard PI controller.
The design, implementation, and performance of the hybrid system are demonstrated via
simulation of real shuttle runs under various operating conditions. The results show that
both control strategies perform equally well in enabling the HRES to meet its objectives
under typical operating conditions, and under sudden cloud cover conditions; however,
at consistently high bus speeds, battery SOC maintenance is better, and the system consumes
less hydrogen, with PI control. An economic analysis of the PV investment necessary to
realize the HRES design objectives indicates a return on investment of approximately 30%
(a slight, but nonetheless positive, ~$550 profit over the bus lifetime) in Newark, DE, establishing the economic viability of the proposed addition of a PV array to the existing
University of Delaware fuel cell/battery bus.University of Delaware. Department of Chemical & Biomolecular Engineering.University of Delaware. Department of Mechanical Engineering
<b>Supplemental Material - Effect of Acute Vasodilator Testing Using Oxygen in Pulmonary Hypertension Due to Left Heart Disease</b>
No full textSupplemental Material for Effect of Acute Vasodilator Testing Using Oxygen in Pulmonary Hypertension Due to Left Heart Disease by Sundararaj Rajkumar, Ajay Kumar Jha, Satyen Parida, Chitra Rajeswari, Sakthirajan Panneerselvam, and Sreevathsa K. S. Prasad in Journal of Seminars in Cardiothoracic and Vascular Anesthesia.</p
Supplemental Material, sj-pdf-1-jcn-10.1177_08830738211026052 - Neuroradiological Mimics of Periventricular Leukomalacia
No full textSupplemental Material, sj-pdf-1-jcn-10.1177_08830738211026052 for Neuroradiological Mimics of Periventricular Leukomalacia by Nihaal Reddy, Mary Doyle, Prasad Hanagandi, Ajay Taranath, Hisham Dahmoush, Pradeep Krishnan, Ozgur Oztekin, Eugen Boltshauser, Manohar Shroff and Kshitij Mankad in Journal of Child Neurology</p
India's Approach to Capital Account Liberalization
No full textIn this paper, I analyze India's approach to capital account liberalization through the lens of the new literature on financial globalization. India's authorities have taken a cautious and calibrated path to capital account opening, which has served the economy well in terms of reducing its vulnerability to crises. By now, the capital account has become quite open and reversing this is not a viable option. Moreover, the remaining capital controls are rapidly becoming ineffective, making the debate about capital controls rather moot. Managing de facto financial integration into international capital markets and aligning domestic macroeconomic policies in a manner that maximizes the indirect benefits and reduces the risks is the key challenge now facing India's policymakers on this front.India, international financial integration, capital controls, capital flows
Composite Membrane Based on Graphene Oxide Sheets and Nafion for Polymer Electrolyte Membrane Fuel Cells
No full textPublisher's PDF.A composite membrane for fuel cell applications was prepared by incorporating custom-made graphene oxide (GO) in Nafion resin. The GO was used to provide mechanical reinforcement to Nafion. Transmission electron microscopy confirmed the formation of highly crystalline and individually-dispersed graphene oxide sheets. Tensile strength, water uptake, swelling, proton conductivity and electrical conductivity of the composite membranes were measured and compared with pure Nafion. The polarization curves indicated that the fuel cell performance of the 3wt% GO/Nafion composite membrane was similar to that of the pure Nafion membrane, but the composite membrane was superior to Nafion in terms of mechanical properties.University of Delaware. Department of Mechanical Engineering. Center for Fuel Cell Research
Some New Perspectives on India's Approach to Capital Account Liberalization
No full textIn this paper, I analyze India's approach to capital account liberalization through the lens of the new literature on financial globalization. India's authorities have taken a cautious and calibrated path to capital account opening, which has served the economy well in terms of reducing its vulnerability to crises. By now, the capital account has become quite open and reversing this is not a viable option. Moreover, the remaining capital controls are rapidly becoming ineffective, making the debate about capital controls rather moot. Managing de facto financial integration into international capital markets and aligning domestic macroeconomic policies in a manner that maximizes the indirect benefits and reduces the risks is the key challenge now facing India's policymakers on this front.
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