Results 51 to 60 of about 2,310 (147)
LA CODIFICACIÓN DE LA CLAÚSULA ANTIABUSO EN EL DERECHO DE LA UNIÓN (II) [PDF]
Crónica Tributaria, 2019 La nueva Directiva antielusión fiscal (ATAD), lejos de aportar elementos novedosos en la configuración de la GAAR comunitaria, se limita a codificar un principio general de prohibición de prácticas abusivas que ya había sido decantado por la ...
Jorge De Juan Casadevall
doaj
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innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...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
Die Zinsschranke nach Art. 4 ATAD
, 2020 The EU-Anti-Tax Avoidance Directive is a part of the Anti-Tax Avoidance Package, which was adopted by the European Union in 2016. ATAD is a response to the OECD’s Base Erosion and Profit Shifting initiative and thus the content of ATAD is based on the ...
Mohammad, Razan
core
, 2020 peer reviewedThis short chapter analyses the relationship between the interest limitation rules laid down in the Anti-Tax Avoidance Directive (ATAD) and the Proposed Directive on a Common Corporate Tax Base (CCTB).
HASLEHNER, Werner
core +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
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
Real‐World Treatment Patterns in AERD: An Analysis of ATAD, Biologics, and Combination Therapy
International Forum of Allergy &Rhinology, Volume 16, Issue 1, Page 99-101, January 2026.Key Points Contemporary aspirin exacerbated respiratory disorder (AERD) therapy commonly includes aspirin desensitization (55%) and biologics (48%). Aspirin desensitization therapy has higher discontinuation rates than biologics. Patients receiving biologics are younger, and ∼25% of the patients switch to other agents.
Nitish Kumar +5 more
wiley +1 more source
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
Analysis of impact implementation ATAD Directive to the low capitalization
, 2019 Tato diplomová práce se zabývá analýzou dopadu implementace Směrnice ATAD na základ daně společností, které využívají vnitropodnikové financování v rámci daňového plánování.
Skálová, Jana
core +2 more sources
Prediction of Temperature Conditions of Autothermal Thermophilic Aerobic Digestion Bioreactors at Wastewater Treatment Plants [PDF]
International Journal Bioautomation, 2016 Energy integration plays a significant role in increasing energy efficiency and sustainability of production systems. In order to model real energy integrated systems, sometimes we don't need rigorous models for involved units, but easily implemented and
Elisaveta Kirilova +2 more
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