Results 151 to 160 of about 1,889 (201)

Provádění programu ATAD [PDF]

open access: yes, 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.
Knetl, Štěpán
openaire   +3 more sources

ATAD 3A and ATAD 3B are distal 1p-located genes differentially expressed in human glioma cell lines and present in vitro anti-oncogenic and chemoresistant properties [PDF]

open access: yesExperimental Cell Research, 2008
International audienceHuman oligodendrogliomas are chemosensitive gliomas usually characterized by a loss of heterozygosity in the large distal regions of the short arm of chromosome 1 (1p LOH).
Baudier Jacques   +2 more
exaly   +2 more sources

Critical Review Of The Atad Implementation: The Implementation of the ATAD in Finland

Intertax, 2023
In this article, the authors provide an assessment of the Finnish implementation of the European Union (EU) Anti–Tax Avoidance Directives (ATAD I and II) in consideration of the EU primary law and secondary law requirements. It is focused on examining the conformity between the Finnish implementation rules and the fundamental freedoms arising out of ...
Itälä Hannu, Knuutinen Reijo
openaire   +2 more sources

Implementation Of The ATAD: The Implementation of ATAD by the UK

Intertax, 2021
Though the United Kingdom formally left the European Union on 31 January 2020, the departure was only substantively completed eleven months later when the transition period ended on 31 December 2020. The departure does not negate, however, the need for collective action at a supranational level to tackle supranational problems, as underscored by the UK’
openaire   +1 more source

Critical Review Of The ATAD Implementation: The Implementation of the ATAD by Austria

Intertax, 2022
The Anti-Tax Avoidance Directive (ATAD) and ATAD II had major implications for the Austrian corporate tax regime. Particularly, Austria was obligated to introduce an interest limitation rule, a controlled foreign company (CFC) rule, and comprehensive hybrid mismatches rules.
openaire   +1 more source

Critical Review Of The ATAD Implementation: The Implementation of the ATAD in Greece

Intertax, 2022
This article examines the implementation of the anti-tax avoidance directive (ATAD) in Greece. It reviews the additions to and the amendments that had to be made in Greek law resulting from the implementation of the ATAD. It does so in an analytical and critical manner by exploring all of the ATAD provisions, examining the way that they were ...
openaire   +1 more source

Modelling and sensitivity analysis of ATAD

Computers & Chemical Engineering, 2010
Several authors have pointed out the need to identify the optimum operating conditions (OCs) of autothermal thermophilic aerobic digestion (ATAD). This study proves the hypothesis that the OCs have the potential to substantially improve the energy efficiency and plant capacity of established ATAD systems.
Jaime Rojas   +2 more
openaire   +1 more source

13C-NMR Assessment of the Pattern of Organic Matter Transformation during Domestic Wastewater Treatment by Autothermal Aerobic Digestion (ATAD) [PDF]

open access: yesInternational Journal of Environmental Research and Public Health, 2009
The pattern of biodegradation and the chemical changes occurring in the macromolecular fraction of domestic sludge during autothermal thermophilic aerobic digestion (ATAD) was monitored and characterised via solid-state 13C-NMR CP-MAS. Major indexes such
Jt Pembroke, Anna V Piterina
exaly   +4 more sources

Evaluation of the Removal of Indicator Bacteria from Domestic Sludge Processed by Autothermal Thermophilic Aerobic Digestion (ATAD) [PDF]

open access: yesInternational Journal of Environmental Research and Public Health, 2010
The degradation of sludge solids in an insulated reactor during Autothermal Thermophilic Aerobic Digestion (ATAD) processing results in auto-heating, thermal treatment and total solids reduction, however, the ability to eliminate pathogenic organisms has
John Bartlett, Anna V Piterina
exaly   +2 more sources

The Implementation of ATAD into Luxembourg Law

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2019
This article deals with the implementation of ATAD 1 in Luxembourg law. It offers preliminary thoughts on the Luxembourg implementation of the ATAD by way of a detailed review of the five anti-abuse ATAD Law measures, analysing their interaction with existing rules and highlighting grey areas that quickly need clarification.
J.-L. Fisch, A. Budzin-Dang
openaire   +1 more source

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