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Правоприменение, 2023 The subject of research, relevance. Exchange of information is an important measure of administrative cooperation between and among tax authorities aimed at the fight with tax evasion.
G. P. Tolstopyatenko, S. S. Ageev
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Науковий 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
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PLOS Global Public Health, 2022 Reporting of HIV self-test results to encourage linkage to HIV care for those who receive a positive test result is a common challenge faced by HIV self-testing programs.
Alison M. Buttenheim +8 more
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Integrated reporting in commercial organizations
Учёт. Анализ. Аудит, 2022 The article is devoted to the study of the essence of integrated reporting (IR). It shows that the unresolved environmental problems, the growth of the world’s population, the shortage of natural resources result in changes in the information ...
Yu. N. Kirkach
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Common Patient-Reported Outcomes across ICHOM Standard Sets - The potential contribution of PROMIS [PDF]
BMC Medical Informatics and Decision Making, 2020 The International Consortium for Health Outcomes Measurement (ICHOM) develops condition-specific Standard Sets of outcomes to be measured in clinical practice for value-based healthcare evaluation. Standard Sets are developed by different working groups, which is inefficient and may lead to inconsistencies in selected PROs and PROMs.
Caroline B. Terwee +5 more
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Cross-border tax evasion after the common reporting standard: Game over? [PDF]
Journal of Public Economics, 2018 Back in 2013, the Automatic Exchange of Information (AEOI) was endorsed as the prevailing universal solution to fight cross-border tax evasion. In this regard, the OECD launched a global standard for the AEOI, the Common Reporting Standard (CRS). Currently, around 100 jurisdictions have committed to implement it into respective national laws by 2018 ...
Casi-Eberhard, Elisa +2 more
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The Influence of Critical Audit Matters in the US on the Informativeness of Investors
Scientific Annals of Economics and Business, 2022 In 2017, the PCAOB announced its new audit standard, AS 3101. One requirement is reporting critical audit matters (CAMs), starting June 30, 2019, for large accelerated filers.
Emil Spaargaren +3 more
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PLoS ONE, 2021 The occurrence of adverse events frequently accompanies tumor treatments. Side effects should be detected and treated as soon as possible to maintain the best possible treatment outcome.
Angelika M R Kestler +15 more
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Supercomputing with MPI meets the Common Workflow Language standards: an experience report [PDF]
2020 IEEE/ACM Workflows in Support of Large-Scale Science (WORKS), 2020 Use of standards-based workflows is still somewhat unusual by high-performance computing users. In this paper we describe the experience of using the Common Workflow Language (CWL) standards to describe the execution, in parallel, of MPI-parallelised applications.
Nash, Rupert +3 more
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Revista 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
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