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The term of Beneficial Ownership is a widely recognized term in international double tax treaties for the purpose of preventing tax evasion and avoidance regarding the cross-border payments of dividends, interests and royalties. OECD model is the most commonly used tax model for countries negotiating and conclusion the tax treaties. However, over the past half decades of OECD model’s progress, the

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The global decline in fertility rates has become a pressing issue. This study focuses on Gen Z women, who are emerging as the primary childbearing population for marriage and childbearing, and conducts a qualitative investigation into the underlying logic behind their declining fertility intentions. Using a multi-method qualitative approach that combines semi-structured interviews with online ethn

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Insect pest management is a very important aspect for plant protection in crops production. Remote sensing provides a large number of techniques that are beneficial in entomological research. Although entomological radars have been used for studying migrations of insects for many years, most of entomological radar studies have been vertically tracing high-altitude migration behaviour of insects. L

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Marine insurance is one of the oldest forms of protection methods against the loss. It has a very long history and is associated with the development of the maritime business. When the assured is facing a loss caused by the third party, he has the free choice of suing the insurer or the third party. The problem raised under this circumstance. The assured has the possibility of double recovery that