Results 161 to 170 of about 2,542 (235)

Discretion under the UK GAAR

2022
exaly   +2 more sources

Ab initio calculations on the electronic states of GaAr and GaAr+

The Journal of Chemical Physics, 1997
The 1-2 2Π1/2, 1-2 2Π3/2, and 1-3 2Σ1/2+ states of GaAr and the 1 1Σ+ and 1 3Σ− states of GaAr+ are calculated by ab initio methods. Spectroscopic properties for these states are compared with experimental data, and the existence of potential barrier for the Rydberg Σ1/22 states is explained.
Su Jin Park, Myeong Cheol Kim, Yoon Sup Lee, Gwang-Hi Jeung   +3 more
openaire   +1 more source

Intra-Group Funding Mechanisms at Risk: Denial of Interest Deductibility on Leveraged Share Premium Distribution by Application of the Spanish GAAR

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2023
This article analyses the binding report issued in July 2022 by the Advisory Committee to the Spanish tax authorities, Advisory Committee report on the conflict in the application of the norm. Conflict number 9, published in Sept.
E. Sánchez-Paz
semanticscholar   +1 more source

Policy Forum: GAAR Revisited—A Road Map for Continued Analytical Rigour

Social Science Research Network
New interpretive issues arise from the amendments to the general anti-avoidance rule (GAAR), including the introduction of a novel preamble and an economic substance test, as well as the potential for a penalty to apply where abusive tax avoidance is ...
Pooja Mihailovich
semanticscholar   +2 more sources

The transcriptional activator GaaR of Aspergillus niger is required for release and utilization of d‐galacturonic acid from pectin

FEBS Letters, 2016
We identified the d‐galacturonic acid (GA)‐responsive transcriptional activator GaaR of the saprotrophic fungus, Aspergillus niger, which was found to be essential for growth on GA and polygalacturonic acid (PGA).
Ebru Alazi, Joanna E Kowalczyk, Mao Peng   +2 more
exaly   +2 more sources

Legal Analysis of GAAR under ATAD: Are SEE non-EU States Outpacing the EU?

EC Tax Review
The long-standing battle in securing tax revenues in the European Union has led to the adoption of the Anti-Tax Avoidance Directive (ATAD) as a key tool to combat tax avoidance.
Aleksandra Maksimovska Stojkova, Marinela Stefanovska Petrovska   +1 more
semanticscholar   +1 more source

Policy Forum: Sailing Beyond the Sunset? Are De Jure Control and Other Bright-Line Tests Relevant After Deans Knight and the New GAAR?

Social Science Research Network
This article takes readers on a voyage through the Supreme Court of Canada's decision in Deans Knight Income Corp. v. Canada and subsequent cases that apply its interpretation of the general anti-avoidance rule (GAAR).
D. Ross
semanticscholar   +2 more sources

The General Court’s Judgment in Engie: The Non-application of a National GAAR Confers State Aid

EC Tax Review, 2022
In this article, the authors discuss the unprecedented alternative line of reasoning of the European Commission and the General Court in the Engie-case, according to which the non-application of the Luxembourg General Anti-Abuse Rule (‘GAAR’) is ...
L. D. Broe, Mélanie Massant
semanticscholar   +1 more source

Policy Forum: Rethinking GAAR—Back to Basics

Social Science Research Network
Recent changes to Canada's general anti-avoidance rule (GAAR) on their face broaden the scope of GAAR, making it applicable to more tax-minimization schemes. However, developments in Australia, home of the modern GAAR, and case law in Canada suggest that
Richard Krever
semanticscholar   +2 more sources

Dylematy związane z charakterem decyzji GAAR

Przegląd Prawa Administracyjnego
W tekście opisano problemy charakteru decyzji, jaką organ wydaje na podstawie art. 119a O.p. (klauzula GAAR). Autor wskazuje na odnotowywane w literaturze wątpliwości z jednoznaczną kwalifikacją decyzji GAAR jako decyzji deklaratoryjnej.
A. Olczyk
semanticscholar   +1 more source