Zasada neutralności opodatkowania transgranicznych dochodów kapitałowych w prawie europejskim oraz krajowych przepisach prawa podatkowego wybranych państw członkowskich Unii Europejskiej

Conceptual pattern developed by P. Musgrave serves as methodological basis for critical assessment of two distinct approaches to tax neutrality, i.e., capital export (CEN) and capital import (CIN) neutrality. Furthermore, alternative stances on the above concept of neutrality of income taxation as proposed by Desai and Hines (elaborating on a previous work of Devereux), are subject to verification based on their applicability in the current framework of international tax law.Since the beginning of the 1970s, tax neutrality of cross-border income has been considered the basic tool for assessing the economic efficiency of international tax law standards. The thesis examines the principle of tax neutrality of cross-border capital income in the doctrinal dimension, showing its sources in nineteenth-century income-tax theory and the mature form in the contemporary achievements of public finance theoreticians

Do Glycogen Content and Thermal Preference in Worker Bees Vary Depending on Geographical Origin? A Comparison of Carniolan Honeybees, Central European Honeybees and Caucasian Honeybees

Among the honeybee subspecies, Polish beekeepers most commonly rear three of them, i.e., Apis mellifera carnica, A. m. mellifera and A. m. caucasica. They differ in morphological and physiological features. Our goal was to find a linkage between their thermal behaviour and body glycogen content that could be decisive for their wintering perspective. We compared the temperature preference and body glycogen concentration in six honeybee groups of three subspecies obtained from hives in two seasons, on 12 May 2021 (summer bees) and on 20 September 2020 (autumn bees preparing for wintering). In the Carniolan and Central European honeybees, the glycogen content in worker bodies was higher in autumn bees preparing for wintering than in summer bees. The Caucasian honeybee deviated from this pattern. The choice of ambient temperature by a given subspecies depended neither on the season nor the geographical race

Large scale magnesium hydride tank coupled with an external heat source

International audienceThe experimental study of a large scale magnesium hydride tank (10 kg) is presented. In order to enhance thermal exchanges and improve storage time, the MgH2 powder has been compacted with 10 wt.% of Expanded Natural Graphite. An efficient heat exchanger has been designed to transfer the heat from the endo/exothermic sorption reactions to an external heat source/sink through a high temperature heat transfer fluid. An improvement of the loading and discharging time along the first hydrogenation cycles is observed owing to material thermal conductivity modifications. The properties of the cycled material have been studied in order to understand this evolution of the tank behavior