Results 21 to 30 of about 1,889 (201)

LA TRANSPOSICIÓN INTERNA DE EXIT TAX ARMONIZADO POR LA DIRECTIVA CONTRA LA ELUSIÓN FISCAL EN EL SISTEMA TRIBUTARIO ESPAÑOL [PDF]

Crónica Tributaria, 2021
El autor analiza la transposición al Derecho interno español del exit tax armonizado por la Directiva 2016/1164, del Consejo, de 12 de julio de 2016 (ATAD), emprendida por el Proyecto de ley de medidas para la prevención y lucha contra el fraude fiscal ...
Jordi De Juan Casadevall
doaj   +1 more source

Implementation Of The ATAD: ATAD Implementation in the Netherlands

Intertax, 2021
In this contribution, the authors provide an overview of the implementation of the EU Anti-Tax Avoidance Directives (ATADs) 1 and 2 in the Netherlands. After providing an overview of the implementation process, the authors will analyse and comment on the several amendments made to Dutch corporate income tax law.
Korving, J.J.A.M., Wisman, C.
openaire   +1 more source

Lung function and side effects of Aspirin desensitization: a real world study

European Clinical Respiratory Journal, 2021
Introduction: NSAID-exacerbated respiratory disease (N-ERD) is mainly treated with topical and oral corticosteroids, as well as acetylsalicylic acid (ASA) treatment after desensitization (ATAD). During desensitization and ATAD, it is common to experience
Heikki Turpeinen, Anu Laulajainen-Hongisto, Annina Lyly, Jura Numminen, Elina Penttilä, Johanna Sahlman, Sanna Toppila-Salmi, Paula Kauppi   +7 more
doaj   +1 more source

Interest limitation rule under ATAD: Case of the Czech Republi [PDF]

, 2021
The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers - the interest limitation rule.
Pivoňková, Aneta, Tepperová, Jana
core   +1 more source

Legal Engineering of the Anti-Abuse Rule in ATAD: Architecture of the Regression Tree Model

TalTech Journal of European Studies, 2021
Every taxable arrangement is subject to an anti-abuse test. Abusive arrangements are treated as not valid for tax purposes, which is similar to the treatment of artificial arrangements in civil law.
Künnapas Kaido
doaj   +1 more source

Immediate Recognition and Surgical Treatment of Iatrogenic Acute Type A Aortic Dissection Is Associated with Low Hospital Mortality and High Intermediate-Term Survival

Reviews in Cardiovascular Medicine, 2022
Background: To investigate short- and intermediate-term outcomes of immediate (on table) recognition and surgical treatment of iatrogenic acute type A aortic dissection (ATAD) that occurred during the course of the cardiac surgical procedures.
Yulin Wang, Fangyu Liu, Kai Song, Hao Lai, Yongxin Sun, Jun Li, Chunsheng Wang, Qiang Ji   +7 more
doaj   +1 more source

Single-cell transcriptomic analysis reveals differential cell subpopulations and distinct phenotype transition in normal and dissected ascending aorta

Molecular Medicine, 2022
Background Acute thoracic aortic dissection (ATAD) is a fatal condition characterized by tear of intima, formation of false lumen and rupture of aorta. However, the subpopulations of normal and dissected aorta remain less studied. Methods Single-cell RNA
Yu-bin He, Hai-zhen Jin, Jin-long Zhao, Chong Wang, Wen-rui Ma, Jie Xing, Xiao-bin Zhang, Yang-yang Zhang, Huang-dong Dai, Nai-shi Zhao, Jian-feng Zhang, Guan-xin Zhang, Jing Zhang   +12 more
doaj   +1 more source

Endovascular Bail Out for a Failed Transcatheter Aortic Valve Implantation in High Surgical Risk Patient

Case Reports in Surgery, 2021
The endovascular treatment for acute type A dissection (ATAD) represents an alternative and emerging option in selected high surgical risk patients. We report a successful total endovascular ATAD repair occurred intraoperatively during transcatheter ...
Ilaria Peluttiero, Alessandro Robaldo, Luigi Leotta, Claudio Novali   +3 more
doaj   +1 more source

The implementation of ATAD directive into the selected EU countries [PDF]

, 2021
Diplomová práce se zabývá jednotlivými pravidly směrnice The Anti-Tax Avoidance Directive (dále jen „ATAD“) a jejich implementací ve vybraných zemích Evropské Unie (dále jen „EU“).
Čamajová, Martina
core  

Molecular Analysis of Bacterial Community DNA in Sludge Undergoing Autothermal Thermophilic Aerobic Digestion (ATAD): Pitfalls and Improved Methodology to Enhance Diversity Recovery

Diversity, 2010
Molecular analysis of the bacterial community structure associated with sludge processed by autothermal thermophilic aerobic digestion (ATAD), was performed using a number of extraction and amplification procedures which differed in yield, integrity ...
Anna V. Piterina, John Bartlett, J. Tony Pembroke   +2 more
doaj   +1 more source