Results 11 to 20 of about 304,852 (197)
The Importance of Escape Clauses: Firm Response to Thin Capitalization Rules [PDF]
SSRN Electronic Journal, 2022 Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine inclusion. We evaluate the impact of thin capitalization rules, which commonly feature such escape clauses, by exploiting the introduction
Andresen, Martin Eckhoff +1 more
openaire +5 more sources
Need for Coherence Among the WTO's Escape Clauses [PDF]
, 2005 MANY governments think they could not secure the support of domestic producer interests for the trade-liberalizing agreements they negotiate with other countries without provisions in them that permit a degree of flexibility in implementing the core obligations they undertake in the event of unforeseeable or even foreseeable problems.
Messerlin, Patrick
core +6 more sources
Destabilizing Effects of Exchange-Rate Escape Clauses [PDF]
, 1996 This paper studies policy rules with escape clauses, analyzing as an example fixed exchange rate systems that allow member countries the freedom to realign in periods of stress. While well-designed escape-clause rules can raise society's welfare in principle, limited credibility makes it difficult to implement such rules in practice.
Obstfeld, Maurice, Obstfeld, Maurice
openaire +2 more sources
The acquisition of German relative clauses: A case study [PDF]
, 2008 This paper investigates the development of relative clauses in the speech of one German-speaking child aged 2;0 to 5;0. The earliest relative clauses we found in the data occur in topicalization constructions that are only a little different from simple ...
Diessel, Holger +2 more
core +5 more sources
Realistic Earth escape strategies for solar sailing [PDF]
, 2005 With growing interest in solar sailing comes the requirement to provide a basis for future detailed planetary escape mission analysis by drawing together prior work, clarifying and explaining previously anomalies.
Macdonald, Malcolm, McInnes, Colin R.
core +4 more sources
Adverbial clauses with -ig and the “until -puzzle” [PDF]
, 2013 This paper is devoted to untangling some of the cross-linguistic puzzles that are associated with temporal adverbial clauses in general, and until-clauses in particular.
Ürögdi, Barbara, Barbara Ürögdi
core +1 more source
Flight of the dragons: a global review of migration in Odonata. [PDF]
Biol Rev Camb Philos SocABSTRACT Insects are the most abundant and ecologically important animal migrants. Yet, we know relatively little about the patterns and processes underlying insect migration. Dragonflies (Anisoptera) and damselflies (Zygoptera) comprise the ancient insect order Odonata, whose ancestors were the first organisms to fly on Earth.
Hedlund JSU +3 more
europepmc +2 more sources
Absence of Relative Clause Islands in Adara
LanguagesI argue that definite relative clauses, despite their stable strong island status cross-linguistically, lack island status in Adara. The structure is neither selective nor weak, but rather completely permeable, allowing the free extraction of both ...
Jason Kandybowicz
doaj +1 more source
Evaluation and Meta-Evaluation of the Effectiveness of Victim-Oriented Legal Reform in Europe
Criminologie, 2000 The 1985 UN Declaration of Basic Principles of Justice for Victims of Crime and Abuse of Power, and the Council of Europe's Recommendation (85) 11 on the Position of the Victim in the Framework of Criminal Law and Procedure are important documents that ...
Marion Brienen +2 more
doaj +1 more source
An Adaptive Multiple Shooting Strategy for Optimal Control
Optimal Control Applications and Methods, EarlyView.We study how multiple shooting affects the convergence of Newton‐type methods for optimal control, comparing several shooting strategies across 40 benchmark problems. The study covers interior‐point and sequential quadratic programming methods with both Quasi‐Newton approximations and exact Hessians.
Robert Lampel, Sebastian Sager
wiley +1 more source