Results 81 to 90 of about 18,031 (251)
Journal of Economic and Financial Sciences, 2017 Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model').
Lee-Ann Steenkamp
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The hybrid financial instruments : the effects of the OECD BEPS Action 2 report and the ATAD [PDF]
, 2019 This contribution critically assesses the complex hybrid mismatch rule concerning financial instruments as developed under the OECD BEPS action 2-proposal and subsequently implemented in the Anti-Tax Avoidance Directive (ATAD).
Peeters, Bart, Vanneste, Lars
core
, 2004 We present the latest version of micromegas, a code that calculates the relic density of the lightest supersymmetric particle in the MSSM. All tree-level processes for the annihilation of the LSP are included as well as all possible coannihilation ...
Belanger, G. +3 more
core +2 more sources
Моделирование энергопотребления зданий: оценка статической и динамической моделей [PDF]
, 2016 The aim of the present paper is to show recent results obtained in modeling the building system, presenting a review on the common numerical models used to estimate the energy consumptions.
Bianco, V. +7 more
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Basic Earth's Parameters as estimated from VLBI observations
Geodesy and Geodynamics, 2017 The global Very Long Baseline Interferometry observation for measuring the Earth rotation's parameters was launched around 1970s. Since then the precision of the measurements is continuously improving by taking into account various instrumental and ...
Ping Zhu +3 more
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Economic Effects of the Implementation of the BEPS Plan in Romania [PDF]
Risk in Contemporary Economy, 2020 The BEPS Plan (Action Plan on Base Erosion and Profit Shifting) is a globally adopted solution proposed by the Organization for Economic Co-operation and Development (OECD) to prevent the erosion of the taxable base and the transfer of profits.
Fortea Costinela +3 more
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The International Tax Regime at 100: Reflections on the OECD's BEPS Project
, 2021 Reuven S. Avi-Yonah
openalex +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 +4 more sources
Polar Code Construction for Gaussian Channels Based on Approximated Error Evolution
IEEE AccessTo achieve good performance of polar codes, certain information bits with the highest bit error probabilities (BEPs) should be fixed at a binary value and are referred to as frozen bits.
Huiying Song, Kazuhiko Fukawa
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