Results 81 to 90 of about 18,431 (271)

Transparencia fiscal internacional: una realidad inacabada [PDF]

Crónica Tributaria, 2018
En los últimos años se viene produciendo un cambio muy importante en la tributación internacional que está afectando a la soberanía fiscal. Entre las medidas que se implantaron para corregir los desequilibrios que se generan, consideramos la ...
Ignacio Cruz Padial
doaj  

Multilateral Convention (MLI) – Tax Evolution or Revolution?

Studia Iuridica Lublinensia, 2018
The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an international agreement, which was signed on 7 June 2017 in Paris.
Agnieszka Franczak
doaj   +1 more source

Second‐Language Learning Facilitates Non‐Adjacent Dependency Learning: Effects Moderated by Specific Language

Cognitive Science, Volume 50, Issue 5, May 2026.
Abstract Statistical learning allows language learners to implicitly track regularities in input. Prior studies have suggested that second language (L2) learning affects statistical learning, but the nature of this relationship remains unclear. Does L2 learning broadly enhance sensitivity to statistical structure, selectively tune learners to patterns ...
Helen Shiyang Lu, Toben H. Mintz
wiley   +1 more source

G20: dealing with too-big-to-fail banks, corporate tax avoidance, and development [PDF]

Overview: This issue of the G20 Monitor addresses the ‘too big to fail’ dilemma of major financial institutions, combating tax evasion and avoidance through ‘base erosion and profit shifting’ (BEPS), and a report from the ‘G20 and Development’ conference
Daniela Strube, Mike Callaghan, Stephen Grenville   +2 more
core  

Decision Fusion with Unknown Sensor Detection Probability

, 2013
In this correspondence we study the problem of channel-aware decision fusion when the sensor detection probability is not known at the decision fusion center.
Ciuonzo, Domenico, Rossi, Pierluigi Salvo   +1 more
core   +1 more source

Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]

Облік і фінанси
With the increasing scrutiny of multinational corporations’ tax strategies, organizations such as the OECD have introduced regulatory measures to curb Base Erosion and Profit Shifting (BEPS). This article aims to explore the evolving regulatory landscape
Cornelia Nastase
doaj   +1 more source

The International Tax Regime at 100: Reflections on the OECD's BEPS Project

, 2021
Reuven S. Avi-Yonah
openalex   +1 more source

An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case

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
doaj   +1 more source

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, Antohi Valentin Marian, Zlati Monica Laura, Lăzărescu Ioana   +3 more
doaj  

Polar Code Construction for Gaussian Channels Based on Approximated Error Evolution

IEEE Access
To 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
doaj   +1 more source