Results 131 to 140 of about 752 (170)
Some of the next articles are maybe not open access.
The ATAD’s Interest Limitation Rule – A Step Backwards?
European Taxation, 2019This article addresses the shortcomings of the interest limitation rule in the EU Anti-Tax Avoidance Directive (2016/1164).
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2019
The contribution analyzes whether and to what extent certain provisions of the ATA Directives, as implemented by Member States in their tax systems, might encroach the international tax obligations of the same Member States towards Third Countries and why such provisions might lead to the international responsibility of those Member States.
openaire +1 more source
The contribution analyzes whether and to what extent certain provisions of the ATA Directives, as implemented by Member States in their tax systems, might encroach the international tax obligations of the same Member States towards Third Countries and why such provisions might lead to the international responsibility of those Member States.
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2018
The aim of the thesis is to describe and evaluate the Czech implementation of Anti-Tax Avoidance Directive (ATAD). It firstly introduces the problem of tax avoidance, its scale and defines basic concepts such as tax avoidance, tax evasion, tax havens and harmful preferential tax regimes.
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The aim of the thesis is to describe and evaluate the Czech implementation of Anti-Tax Avoidance Directive (ATAD). It firstly introduces the problem of tax avoidance, its scale and defines basic concepts such as tax avoidance, tax evasion, tax havens and harmful preferential tax regimes.
openaire +2 more sources
MBB. Belastingbeschouwingen, 2018
De bepaling inzake exitheffingen van art. 5 ATAD 1 maakt het onderwerp uit van deze bijdrage. Naast een analyse van art. 5 ATAD 1 en de relatie daarvan met het primaire Unierecht, wordt ook ingegaan op de implementatie in de Nederlandse wetgeving.
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De bepaling inzake exitheffingen van art. 5 ATAD 1 maakt het onderwerp uit van deze bijdrage. Naast een analyse van art. 5 ATAD 1 en de relatie daarvan met het primaire Unierecht, wordt ook ingegaan op de implementatie in de Nederlandse wetgeving.
openaire +1 more source
Prognostic value of TCBI for short-term outcomes in ATAD patients undergoing surgery
General Thoracic and Cardiovascular Surgery, 2023Zhiyun Xu, Xilong Lang, Shao Xin
exaly
Morphological characterisation of ATAD thermophilic sludge; sludge ecology and settleability
Water Research, 2011Anna V Piterina +2 more
exaly
Energy efficiency optimisation of wastewater treatment: Study of ATAD
Computers and Chemical Engineering, 2012Jaime Rojas-Hernández
exaly