Zusammenfassung: The 7-volume set LNCS 14832 - 14838 constitutes the proceedings of the 24th International Conference on Computational Science, ICCS 2024, which took place in Malaga, Spain, during July 2-4, 2024. The 155 full papers and 70 short papers included in these proceedings were carefully reviewed and selected from 430 submissions. They were organized in topical sections as follows: Part I: ICCS 2024 Main Track Full Papers; Part II: ICCS 2024 Main Track Full Papers; Part III: ICCS 2024 Main Track Short Papers; Advances in High-Performance Computational Earth Sciences: Numerical Methods, Frameworks and Applications; Artificial Intelligence and High-Performance Computing for Advanced Simulations; Part IV: Biomedical and Bioinformatics Challenges for Computer Science; Computational Health; Part V: Computational Optimization, Modelling, and Simulation; Generative AI and Large Language Models (LLMs) in Advancing Computational Medicine; Machine Learning and Data Assimilation for Dynamical Systems; Multiscale Modelling and Simulation; Part VI: Network Models and Analysis: From Foundations to Artificial Intelligence; Numerical Algorithms and Computer Arithmetic for Computational Science; Quantum Computing; Part VII: Simulations of Flow and Transport: Modeling, Algorithms and Computation; Smart Systems: Bringing Together Computer Vision, Sensor Networks, and Artificial Intelligence; Solving Problems with Uncertainties; Teaching Computational Science

Global Minimum Tax at a glance The OECD ́s Global Minimum Tax is amongst the most discussed topics in the recent international tax law debate. The book provides for more than 25 individual but co-ordinated essays on multiple relevant topics on Pillar Two is structured as follows: General Topics including the legal status of the GloBE Model Rules, their relation to tax treaties and EU Law, the GloBE STTR, the specifics of jurisdictional blending, their impact on tax competition and on tax incentives Scoping topics including the computation of the EUR 750 million threshold, the definition of MNE Group, territorial allocation of CEs and excluded entities Charging provisions, including GloBE ́s rule order and the impact of the GloBE Model Rules on minority shareholders Computation of GloBE Income and Loss, including contributions on the adjustment of permanent differences and specifics of dividends and equity gains for purposes of the base determination Computation of Adjusted Covered Taxes, including the notion of covered taxes, the recognition of temporal differences and the territorial allocation of covered taxes Top-up Tax computation including contributions on the general correspondence of covered taxes and GloBE Income, the Substance-Based Income Exclusion, the specifics of Investment and Minority-Owned Constituent Entities and the general role of the QDMTT within the framework of Pillar Two Selected topics on the administration of GloBE, e.g., Safe Harbors and the identification of the taxpayer within the framework of Pillar Two

This is an open access book.Financial globalization plays a huge role in promoting the development of the world economy and the optimal allocation of world resources, stimulates the accelerated development of the international division of labor, and increases the international flow of production factors such as industrial transfer, capital transfer, and technology transfer. It enables developing countries to make up for the lack of their own capital and technology, and obtain industrial evolution, technological progress, and institutional innovation, thereby accelerating the speed of economic development; it also enables developed countries to open up cheap labor, raw material markets and broad consumer markets, prolonging product value. More profits, ease the economy, the contradiction of stagflation, and restore economic growth. The 8th International Conference on Financial Innovation and Economic Development (ICFIED 2023) aims to accommodate this need, as well as to: 1. provide a platform for experts and scholars, engineers and technicians in the field of financial Innovation and economic development to share scientific research achievements and cutting-edge technologies 2. Understand academic development trends, broaden research ideas, strengthen academic research and discussion, and promote the industrialization cooperation of academic achievements 3. Promote the institutionalization and standardization of Financial Innovation and Economic Development through modern research 4. Increasing the number of scientific publications for financial Innovation and economic development