Results 21 to 30 of about 57,452 (295)

Opportunistic Connectionless Undirected Information Dissemination Based on Bluetooth Low Energy Advertising Technology on Smartphones

open access: yesIEEE Access, 2021
Recently, many new applications were developed on smartphones to facilitate our daily life. One of the potential approaches for information gathering and dissemination on smartphones is through cooperatively relaying among user devices based on short ...
Yuh-Ren Tsai, Yi-Chien Chen
doaj   +1 more source

Results of tax transparency standards implementation in the Organization of economic cooperation and development

open access: yesПутеводитель предпринимателя, 2020
The study subject is the measures of suppression so called «Harmful tax competition» process and the world financial system transparency increasing, as well as international taxation rules transparency increasing. These measures are taken by Organization
N. A. Poponova
doaj   +1 more source

A BIM Based Framework for Damage Segmentation, Modeling, and Visualization Using IFC

open access: yesApplied Sciences, 2022
Paper-based data acquisition and manual transfer between incompatible software or data formats during inspections of bridges, as done currently, are time-consuming, error-prone, cumbersome, and lead to information loss.
Mathias Artus   +2 more
doaj   +1 more source

Automatic Exchange of Information on the Issued Tax Interpretations in the Context of a Taxpayer’s Rights

open access: yesStudia Iuridica Lublinensia, 2018
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

open access: yesYurisdiksi: Jurnal Wacana Hukum dan Sains, 2021
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  

Towards an International Code for administrative cooperation in tax matter and international tax governance

open access: yesRevista Derecho del Estado, 2017
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

Experience in conducting tax amnesty in developing countries before the introduction of automatic exchange of tax information

open access: yesНауковий вісник Ужгородського національного університету. Серія Право, 2023
The author provides a detailed overview of an article that examines tax amnesty programs within the framework of international tax initiatives like the BEPS Action Plan and the Common Reporting Standard (CRS).
O. Muzyka-Stefanchuk, I. Masyakin
doaj   +1 more source

Automatic security classification by machine learning for cross-domain information exchange [PDF]

open access: yesMILCOM 2015 - 2015 IEEE Military Communications Conference, 2015
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   +2 more sources

Investigating the role of score following in automatic musical accompaniment [PDF]

open access: yes, 2009
When suitable accompanists are not available to a soloist musician, an alternative possibility is to use computer-generated accompaniment. A computer accompanist should interact with the soloist and adapt to the soloist's playing as a human accompanist ...
Alan Smaill (16064372)   +5 more
core   +1 more source

The new player in international taxation: The Automatic Exchange of Information on financial information

open access: yesPublic Administration, 2021
The article highlights the progress of international taxation in the fight against the concealment of income in offshore jurisdictions and exposes the lights and shadows of the current legal framework for the exchange of information on bank accounts.
openaire   +4 more sources

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