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Exemption vs. Credit Method in International Double Taxation Treaties
International Tax and Public Finance, 2004This paper examines the choice of international double taxation relief methods by two small countries that mutually exchange foreign direct investment. At the first stage, each country chooses between the exemption and the credit method (as prescribed by the OECD model treaty) and at the second stage, each country sets nationally optimal non ...
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Chapter 18. Efficacy Of The Tax Exemption Method
2010The review of the exemption method in the light of the principle of equal work for equal pay, as opposed to its traditional qualification as a privilege and immunity resulted during the League of Nations era, that the assimilation of international civil servants with diplomats for the purpose of their tax treatment resulted to be both an overshoot and ...
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Corrosion Science, 2001
Abstract A wire beam electrode (WBE) was used to study corrosion of steel (UNS no. G10350) under carbon dioxide and oxygen environments with the presence of an artificial crevice. Local electrochemical parameters were measured directly from crevice areas and were used to calculate local corrosion rates and their distributions.
Yong-Jun Tan +2 more
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Abstract A wire beam electrode (WBE) was used to study corrosion of steel (UNS no. G10350) under carbon dioxide and oxygen environments with the presence of an artificial crevice. Local electrochemical parameters were measured directly from crevice areas and were used to calculate local corrosion rates and their distributions.
Yong-Jun Tan +2 more
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The Effects of Dividend-Exemption Method on Repatriation of Income from Abroad: the Case of 2009 Japanese Tax Reform (in Japanese) [PDF]
Economic Analysis, 2014 A large-scale empirical experiment to analyze determinants of national happiness of human well-beings has been carried out based on happiness data of nations in the world as dependent variable and numerous factors as explanatory variables. The correlation between the happiness data containing World Database of Happiness for 149 countries and the data ...
Eiji TAJIKA, Masaki HOTEI, Keiko SHIBATA
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Volume 1B: Codes and Standards, 2017
Generally, post-weld heat treatment is applied to decrease welding residual stress and improve the mechanical properties and microstructure of weldment, and its performance has been recommended for many years [1, 2]. However, current steel-making technology has improved significantly and, steel toughness levels have generally improved substantially [1].
Jong-hyoung Kim +4 more
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Generally, post-weld heat treatment is applied to decrease welding residual stress and improve the mechanical properties and microstructure of weldment, and its performance has been recommended for many years [1, 2]. However, current steel-making technology has improved significantly and, steel toughness levels have generally improved substantially [1].
Jong-hyoung Kim +4 more
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Chapter 9: Exemption Method with Proviso Safeguarding Progression
2022K. Spies, P.W. Scharizer
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The Effects of Exemption Method on Foreign Dividends－Focus on Subsidiary of Japan and UK in Korea－
Journal of Taxation and Accounting, 2017Eun Ju Song, Jung Youp Lee
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Exemption Method with Proviso Safeguarding Progression
2022Spies, Karoline +1 more
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