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
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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]
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
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Critical Review Of The Atad Implementation: The Implementation of the ATAD in Finland
Intertax, 2023In 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
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Implementation Of The ATAD: The Implementation of ATAD by the UK
Intertax, 2021Though 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’
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Critical Review Of The ATAD Implementation: The Implementation of the ATAD by Austria
Intertax, 2022The 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.
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Critical Review Of The ATAD Implementation: The Implementation of the ATAD in Greece
Intertax, 2022This 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 ...
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Modelling and sensitivity analysis of ATAD
Computers & Chemical Engineering, 2010Several 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
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13C-NMR Assessment of the Pattern of Organic Matter Transformation during Domestic Wastewater Treatment by Autothermal Aerobic Digestion (ATAD) [PDF]
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]
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
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The Implementation of ATAD into Luxembourg Law
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2019This 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
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