Results 81 to 90 of about 11,093 (128)

The ATAD's GAAR: A Pandora's Box?

SSRN Electronic Journal, 2017
textabstractThis paper elaborates on the provision on tax abuse in the EU’s Anti Tax Avoidance Directive (‘ATAD’): the general anti-abuse rule (‘GAAR’). The GAAR allows EU Member States to disregard for company tax purposes any non-genuine arrangements that have been put in place to defeat the object or purpose of applicable tax legislation with a view
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Air target algorithm development (ATAD)

Proceedings of the IEEE 1998 National Aerospace and Electronics Conference. NAECON 1998. Celebrating 50 Years (Cat. No.98CH36185), 2002
The Combat Air Forces have invested heavily in a sensor and weapon capability to detect and attack air targets at long ranges. Unfortunately, the ability to identify these targets lags behind these capabilities. Under the Air Force sponsored Air Target Algorithm Development (ATAD) program, model-based reasoning (MBR) fusion algorithms have been ...
B. Overfield, J. Thomas, M. Cohen, V. Sylvester, R. Rogers, D. Morgan   +5 more
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Sequential polymer dosing for effective dewatering of ATAD sludges

Water Research, 2005
Dewatering problems associated with the sludge from autothermal thermophilic aerobic digestion (ATAD) of sludge, result in large chemical conditioning costs for effective dewatering. A variety of chemical conditioners were used to improve dewatering, but none of them were able to dewater the sludge as desired at acceptable conditioning doses.
Saurabh, Agarwal, Mohammad, Abu-Orf, John T, Novak   +2 more
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The ATAD’s Interest Limitation Rule – A Step Backwards?

European Taxation, 2019
This article addresses the shortcomings of the interest limitation rule in the EU Anti-Tax Avoidance Directive (2016/1164).
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The ATAD and Third Countries

2019
The contribution analyzes whether and to what extent certain provisions of the ATA Directives, as implemented by Member States in their tax systems, might encroach the international tax obligations of the same Member States towards Third Countries and why such provisions might lead to the international responsibility of those Member States.
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Provádění programu ATAD

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.
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Exitheffingen na ATAD 1

MBB. Belastingbeschouwingen, 2018
De bepaling inzake exitheffingen van art. 5 ATAD 1 maakt het onderwerp uit van deze bijdrage. Naast een analyse van art. 5 ATAD 1 en de relatie daarvan met het primaire Unierecht, wordt ook ingegaan op de implementatie in de Nederlandse wetgeving.
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The Interest Limitation Rule in the ATAD

2020
In 2013, the Organisation for Economic Co-operation and Development (OECD) launched the project on Base Erosion and Profit Shifting (BEPS) with the support of G20 countries. The project is intended to be an answer to the increased perception that large multinational enterprises deliberately avoid paying their ‘fair amount of taxes’ by exploiting the ...
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Morphological characterisation of ATAD thermophilic sludge; sludge ecology and settleability

Water Research, 2011
Anna V Piterina, John Bartlett, J Tony Pembroke   +2 more
exaly  

HYBRID ENTITIES AND ANTI-HYBRID RULES IN THE EU ATAD (ARTICLE 9 AND 9A ATAD)

2020
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