Results 41 to 50 of about 38,238 (283)

PROPAEDEUTICS OF THE LEGAL NATURE OF DOUBLE TAXATION AVOIDANCE AGREEMENTS

Legal Bulletin, 2023
Consideration of the legal nature of legal phenomena has both theoretical and practical significance. The first is to fill in the doctrinal content of the phenomenon being studied. The second is justified by the fact that the legal nature of the phenomenon determines its legal regulation.
openaire   +1 more source

Importance of double taxation to increase export potential of Georgia

Економіка, Eкологія, Cоціум, 2018
Introduction. According for future economic development of country and creation strong stable political framework is essential to improve international existing mechanism of avoiding double taxation.
Nazi Baratashvili, Zaza Pharsenadze
doaj   +1 more source

The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK [PDF]

, 2013
This paper considers fully probabilistic system models. Each transition is quantified with a probability—its likelihood of occurrence. Properties are expressed as automata that either accept or reject system runs. The central question is to determine the
Ivanova, Milla
core   +3 more sources

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness [PDF]

, 2010
In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities.
Abdel-Khalik, Action Aid, Anderson, Armstrong, Association for Accountancy & Business Affairs, Atkinson, Avi-Yonah, Baker, Berry, Bhat, Borkowski, Brittain-Catlin, Browder, Buchanan, Bush, Chan, Christensen, Christensen, Christian-Aid, Christian-Aid, Clateman, Clateman, Clateman, Clausing, Cools, Cuddington, Dauvergne, de Boyrie, Eden, Eden, Emmanuel, Ernst, Ernst, European Commission, Eversen, Forest Trends, Forsberg, Froud, Garrison, Global Witness, Gramlich, Gunter, Harris, Henderson Global Investors, Henderson Global Investors, Hines, Hirshleifer, Ho, Horngren, Hugh Willmott, Hunt, International Accounting Standards Board, Jacob, Kar, Kennedy, Klassen, Klein, Komisar, Korten, KPMG, KPMG, KPMG, McMechan, Mehafdi, Mehafdi, Mitchell, Mitchell, Mo, Monbiot, Moser, Offe, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Oyelere, Palan, Picciotto, Picciotto, Plasschaert, Plasschaert, Prem Sikka, PricewaterhouseCoopers, Pritchard, Ruehl, Rugman, Schaefer, Sikka, Sikka, Smith, Stewart, Sun, Tang, Tax Justice Network, Thomas, Thomas, Tikhomirov, Tippett, Tripathi, Turner, UK Accounting Standards Board, UK Africa All Party Parliamentary Group, UK Home Office, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Department of Economic and Social Affairs, United Nations Economic and Social Council, United Nations Food & Agriculture Organisation, US General Accounting Office, US General Accounting Office, US Government Accountability Office, US Internal Revenue Service, US Senate Joint Committee on Taxation, US Treasury, Vasilyev, Volsinov, Weichenrieder, Weinthal, Williamson, Zdanowicz   +119 more
core   +1 more source

The Canadian Arctic Sector: the Tide Under International Law

Московский журнал международного права, 2007
This article examines the legal foundation of Canadian claims to its Arctic Sector. In pursuing this goal the article focuses on the legal grounds, establishing Canadian rights in this sector and thus endorsed by the government of Canada.Several groups ...
A. N. Nikolaev, I. V. Bunik
doaj   +1 more source

Defining the Relationship between Domestic General Anti-Avoidance Rules and Double Tax Agreements

, 2013
Double taxation agreements pose a particular analytical problem. While they provide a coherent structure that encourages cross-border investment, the agreements also provide opportunities for taxpayers to avoid their domestic tax obligations.
Cooper, Alexandra
core   +2 more sources

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

Advanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source

A Metal‐Free Carbon Monoxide Prodrug Suppresses Metastasis of Pancreatic and Breast Cancer

Advanced Science, EarlyView.
A metal‐free carbon monoxide (CO) prodrug, CO‐116, delivers controlled systemic CO without inhalation. CO suppresses the HRG1–heme axis, reducing intracellular heme availability. Attenuation of this pathway inhibits metastatic progression in pancreatic and triple‐negative breast cancer models.
Tiantian Zhang, Xiang Chen, Xiaoxiao Yang, Muskan Gori, Rohit Kumar Varshnaya, Dongning Liu, Cheryl Zhang, Michelle Yi Qin Chen, Zhengming Chen, George Zhang, Erika Patel, Qiyue Mao, Tan A. Ince, Chalet Tan, Binghe Wang, Yi‐Chieh Nancy Du   +15 more
wiley   +1 more source

Analisis Tentang Beneficial Owner dalam Persetujuan Penghindaran Pajak Berganda Indonesia - Belanda dalam Sengketa Banding PT.Indosat., Tbk, di Pengadilan Pajak [PDF]

, 2018
Persetujuan Penghindaran Pajak Berganda Indonesia-Belanda dimaksudkan untuk membagi hak pemajakan atas penghasilan yang diperoleh penduduk Indonesia dan penduduk Belanda sehingga tidak terjadi pemajakan berganda (double taxation) dan atau pajak sama ...
Hasyim, S. (Syarifuddin), Malvinas, F. (Fajar), Syahbandir, M. (Mahdi)   +2 more
core  

Reaction‐Induced Reversible Reconstruction Enhanced Ni‐MgO/CaO Dual Functional Material for Stable CO2 Capture and In Situ Conversion

Advanced Science, EarlyView.
A highly dispersed NiO‐MgO solid solution (MgxNi1‐xO) is created in a hierarchically porous Ca‐based matrix to protect Ni and CaO nanoparticles against carbon deposition and sintering. Owing to the reversible reconstruction of MgxNi1‐xO, this superior structure is self‐regenerative in the calcium looping dry reforming of methane process, thereby ...
Hao Xu, Chen Hou, Jiawei Zhong, Chuande Huang, Wei Wei, Jiawei Hu   +5 more
wiley   +1 more source