Results 61 to 70 of about 1,688 (289)

THE OECD MULTILATERAL INSTRUMENT

Iustinianus Primus Law Review, 2020
In the last decade, the international tax landscape, characterized by the interaction of more than 200 tax systems, limitation of countries` tax sovereign only in the national borders and difference in tax rules interpretation, has created numerous ...
Elena Neshovska Kjoseva
doaj  

Transfer Pricing and Selected Problems Related to Their Implementation

Studia Iuridica Lublinensia, 2018
Changeability is an immanent feature of tax systems. Over the last years, it has been even more noticeable. The domestic systems of the member states strive for the widest possible scope of cooperation in order to fulfill all the demands of the fast ...
Edyta Jóźwiak, Piotr Herman
doaj   +1 more source

Determining the Right Tax Jurisdiction in Bilateral Taxation Treaties and Preventing Abuse of the "Permanent Establishment" Concept [PDF]

Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2016
Bilateral tax treaties in the world are significantly spreading as a tool for waiver of double taxation, which is an obstacle in the way of expansion of international trade.
Gholam Nabi Feyzi Chekab, Naeem Noorbakhsh   +1 more
doaj   +1 more source

Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization

AIChE Journal, EarlyView.
Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son, Chan Kim, Ji Hun Pak, Hain Lee, Jong Min Lee   +4 more
wiley   +1 more source

Field‐Programable Dynamics in a Soft Magnetic Actuator Enabling True Random Number Generation and Reservoir Computing

Advanced Intelligent Systems, EarlyView.
Complex dynamics, often avoided in electromechanical design, can enhance soft robotics. We develop durable magnetic soft actuators operating in tunable dynamic regimes, enabling random number generation, stochastic computing, and time‐series prediction.
Eduardo Sergio Oliveros‐Mata, Oleksandr V. Pylypovskyi, Eleonora Raimondo, Rico Illing, Yevhen Zabila, Lin Guo, Guannan Mu, Mónica Navarro López, Xu Wang, Georgios Tzortzinis, Angelos Filippatos, Gilbert Santiago Cañón Bermúdez, Francesca Garescì, Giovanni Finocchio, Denys Makarov   +14 more
wiley   +1 more source

THE ANTI-TAX AVOIDANCE DIRECTIVE AS A MEAN TO TACKLE HARMFUL TAX PRACTICES IN THE EUROPEAN UNION

Iustinianus Primus Law Review, 2022
For many years the international community was focused on solving the problem of overlapping the tax rules of two different jurisdictions. Due to the worldwide network of double tax treaties for prevention of double taxation and globally developed and
Elena Neshovska Kjoseva
doaj  

Double taxation avoidance treaties

, 2016
Treaties for the avoidance of double taxation This thesis deals with treaties for the avoidance of double taxation, which initially gives a general definition of taxation, then the essential elements of treaties for the avoidance of double taxation and ...
Dík, Lukáš
core  

Methods of double taxation avoidance and using thereof in the Czech tax law [PDF]

, 2015
83 RESUMÉ Methods of double taxation avoidance and using thereof in the Czech tax law The Master Thesis deals with the methods of international double taxation avoidance as they are set out by the OECD (Organisation for Economic Co-operation and ...
Turek, Petr
core  

Uncovering renewable energy policy impact channels on land values, the local farm structure, and farmland heterogeneity

American Journal of Agricultural Economics, EarlyView.
Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt, Stefan Seifert, Saskia Wolff, Tobia Lakes, Marten Graubner, Axel Werwatz, Silke Hüttel   +6 more
wiley   +1 more source

Accounting for animal health in efficiency analysis: An application to Swedish dairy farms

American Journal of Agricultural Economics, EarlyView.
Abstract Poor animal health is a central concern in modern livestock production. Despite the necessity to incorporate animal health in efficiency analysis, the theoretical and empirical developments are limited on this subject. This article appropriately characterizes the axiomatic properties of animal health within a production framework.
Frederic Ang, Enoch Owusu‐Sekyere, Karin Alvåsen, Helena Hansson   +3 more
wiley   +1 more source