Results 51 to 60 of about 1,889 (201)
Klauzula ogólna przeciwdziałająca unikaniu opodatkowania zawarta w dyrektywie ATAD: ustalenia na podstawie literatury włoskiej [PDF]
, 2020 The purpose of this contribution is to present systematically some of the main points of the Italian domestic debate on the GAAR to the international public.
Cannas, Francesco
core +2 more sources
Modeling the Biokinetics of Autothermal Thermophilic Aerobic Digestion: Application of Integrated Multi-layer Perceptron Tuned with Nature-Inspired Technique [PDF]
Iranian Journal of Chemistry & Chemical EngineeringThe Autothermal Thermophilic Aerobic Digestion (ATAD) process stands as a modern wastewater treatment method used for sludge digestion. This process uses thermophilic microbes, such as Thermotogaceae and Clostridiaceae, to break down organic waste ...
Armin Rahimieh +2 more
doaj +1 more source
MATHEMATICAL MODELLING OF THE ELECTROSPINNING PROCESS FOR PRODUCTION OF POLYVINYL ALCOHOL NANOFIBERS
Studia Universitatis Babes-Bolyai Chemia, 2022 The process parameters were studied during the fabrication of polyvinyl-alcohol (PVA) nanofibers via electrospinning. The factorial experiment design model described electrospinning as an efficient, versatile approach for fabricating nanofibers.
Henrietta PETRUT +4 more
doaj +1 more source
International Journal of Management Reviews, Volume 28, Issue 2, April 2026.Abstract The advent of industry platforms, with some rising to become among the most valuable companies by market capitalization, has attracted significant attention from both practitioners and academics. While various firms have sought to embrace industry platforms, many have struggled with their management.
Khaled Abed Alghani, Marko Kohtamäki
wiley +1 more source
Die deutsche Entstrickungsbesteuerung im Anwendungsbereich der Anti-Tax Avoidance Directive (ATAD) [PDF]
, 2021 Am 12.7.2016 wurde die ATAD-Richtlinie erlassen, die in ihrem Art. 5 Vorgaben für die Ausgestaltung der nationalen Entstrickungsbesteuerung enthält.
Gossmann, Marc Christian
core
Heliyon, 2023 This article shows for the first time that the cross-border change of legal form can be used for tax-optimized profit repatriation. By means of a cross-border change of legal form of the foreign EU corporation prior to distribution into another foreign ...
Thomas Kollruss
doaj +1 more source
Curbing multinational digital tax avoidance with the general anti‐avoidance rule
American Business Law Journal, Volume 63, Issue 1, Page 33-55, Spring 2026.Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley +1 more source
ATAD3 duplications bridge mitochondrial diseases and Aicardi–Goutières syndrome
Developmental Medicine &Child Neurology, Volume 68, Issue 2, Page 287-294, February 2026.ATAD3 locus duplications cause a severe neonatal mitochondrial disorder with neuroimaging features resembling interferonopathies, and suggest a mitochondrial nucleic acid‐triggered interferon response. Plain language summary: https://onlinelibrary.wiley.com/doi/10.1111/dmcn.16446 Abstract A recurrent 68‐kb heterozygous duplication of the ATAD3 locus ...
Pauline Planté‐Bordeneuve +26 more
wiley +1 more source
Implementation of the ATAD Directive [PDF]
, 2018 This diploma thesis deals with the preparation and development of the Anti-Tax Avoidance Directive compared to already existing rules, initiatives and draft rules against aggressive tax planning.
Kracík, Josef
core +2 more sources
Parasites & Vectors, 2022 Background Toxoplasma gondii is a neurotropic single-celled parasite that can infect mammals, including humans. Central nervous system infection with T. gondii infection can lead to Toxoplasma encephalitis.
Cudjoe Obed +10 more
doaj +1 more source