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New exchange of information versus tax solutions of equivalent effect [PDF]
The dilemma is where does the International tax policy stand between the edge of new exchange of information and the edge of any other tax solution of equivalent effect or, to put it in another way around, where does the International tax justice stand ...
G. Marino
core +2 more sources
The aim of this article is to analyse a form of administrative cooperation, which is the mandatory automatic exchange of information in the field of tax interpretations, concerned in Action 5 of the BEPS Project (Base Erosion and Profit Shifting) and ...
Joanna Mach
doaj +1 more source
Legal Protection Against Taxpayers After Entirement of Automatic Exchange of Information
Purpose of this study is to determine the legal consequences of the implementation of Automatic Exchange of Information related to bank secrecy and to determine the form of legal protection for taxpayers after the implementation of Automatic Exchange of ...
Moh Saleh, Any Palaud
doaj
There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including ...
Eva Andrés Aucejo
doaj +1 more source
The role of electronic machines in translation
Translation is one of the important ways to exchange views and information between different peoples and languages. Since ancient times, peoples have resorted to translation to perform their business dealings, commercial treatment, understanding each ...
Atif Abdullah Farhadi +1 more
doaj +1 more source
Electromagnetic compatibility of multifunctional automation systems for electrical equipment using the example of electric drives [PDF]
The main factors of information compatibility of automatic control systems for energy-saving electric drives are proposed, built on the basis of multifunctional algorithms, when integrated into a single information space of an enterprise.
Kryukov Oleg +3 more
doaj +1 more source
Automatic security classification by machine learning for cross-domain information exchange [PDF]
Cross-domain information exchange is necessary to obtain information superiority in the military domain, and should be based on assigning appropriate security labels to the information objects. Most of the data found in a defense network is unlabeled, and usually new unlabeled information is produced every day.
Hammer, Hugo Lewi +5 more
openaire +3 more sources
Automatic Scaling Mechanism of Intermodal EDI System under Green Cloud Computing
EDI is a hot topic in the research of multimodal transportation informatization, which determines the exchange level of intermodal transportation information. However, its high cost, large system coupling degree and low performance threshold cannot adapt
Qiang Huang +5 more
doaj +1 more source
Development of Robot Journalism Application: Tweets of News Content in the Turkish Language Shared by a Bot [PDF]
Today, news texts can be created automatically and presented to readers without human participation through technologies and methods such as big data, deep learning, and natural language generation.
Hikmet Tosyalı, Çiğdem Aytekin
doaj +1 more source
A Comparative Study on Automatic Financial Exchange between Indonesia and Malaysia
Taxpayer data and information from banking and finance institution could be guidance on any development. Therefore, it could be a corrective act to do the law enforcement on increasing Inland Revenue.
Bambang Sugeng Ariadi Subagyono +2 more
doaj +1 more source

