Results 91 to 100 of about 18,431 (271)
Can Punctured Rate-1/2 Turbo Codes Achieve a Lower Error Floor than their Rate-1/3 Parent Codes?
, 2007 In this paper we concentrate on rate-1/3 systematic parallel concatenated convolutional codes and their rate-1/2 punctured child codes. Assuming maximum-likelihood decoding over an additive white Gaussian channel, we demonstrate that a rate-1/2 non ...
Carrasco, R. +3 more
core +2 more sources
LA LUCHA CONTRA LA PLANIFICACIÓN FISCAL AGRESIVA Y LAS OBLIGACIONES DE INFORMACIÓN TRIBUTARIA [PDF]
Crónica Tributaria, 2016 En los últimos años, tanto la OCDE como una serie de Administraciones Tributarias se han enfrentado a la denominada «planificación fiscal agresiva» mediante disposiciones que, voluntaria u obligatoriamente, conllevan la declaración previa de esquemas de ...
Domingo Carbajo Vasco
doaj
OECD/G20 Inclusive Framework on BEPS: Progress Report September 2022-September 2023 [PDF]
, 2023 OECD
openalex +1 more source
EL PLAN DE ACCIÓN DE LA INICIATIVA BEPS. UNA PERSPECTIVA EMPRESARIAL [PDF]
Crónica Tributaria, 2015 En el texto, el autor expone el contexto en el cual se ha desarrollado la iniciativa BEPS y el alcance de su Plan de Acción, así como el desarrollo del mismo.
Domingo Carbajo Vasco
doaj +2 more sources
The Minamata Convention and the future of mercury abatement [PDF]
, 2013 This repository item contains a single issue of Issues in Brief, a series of policy briefs that began publishing in 2008 by the Boston University Frederick S.
Selin, Henrik
core +1 more source
Foreign Currency Lending in Emerging Europe: Bank Level Evidence [PDF]
Based on survey data from 193 banks in 20 countries we provide the first bank-level analysis of the determinants of foreign currency (FX) lending in Emerging Europe.
Brown, M., Haas, R. de
core +1 more source
The Adoption of the BEPS in the Netherlands
, 2018 The approach of the Netherlands to tackling tax evasion and tax avoidance has changed over the course of the years 2015 to 2018. These changes are to a great extent the result of the priority of the Dutch government to ensure that “the Netherlands’ image as a country that makes it easy for multinationals to avoid taxation”is overturned by appropriate ...
openaire +3 more sources
The New International Tax Diplomacy [PDF]
, 2016 International tax avoidance by multinational corporations is now frontpage news. At its core, the issue is simple: the tax regimes of different countries allow multinational corporations to book much of their income in low-tax or no-tax jurisdictions ...
Grinberg, Itai
core +1 more source