Results 11 to 20 of about 434 (168)

Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law [PDF]

open access: yesZbornik Radova Pravnog Fakulteta u Nišu, 2021
One of the greatest challenges modern states are faced with is finding a way to tackle unacceptable tax avoidance, especially aggressive tax planning schemes and the use of the so-called tax heavens.
Radić Irena
doaj   +1 more source

Gloss on the judgment of the Supreme Administrative Court in Warsaw of 22 August 2023, III FSK 354/23

open access: yesPrawo Budżetowe Państwa i Samorządu, 2023
Nature of the gloss: partially approving. The gloss relates to a judgment of the Supreme Administrative Court covering the issue of the intertemporal provisions of the GAAR clause.
Oskar Bednarczyk, Patrycja Szkudlarek
doaj   +1 more source

Monotonic Representations of Outerplanar Graphs as Edge Intersection Graphs of Paths on a Grid

open access: yesJournal of Graph Algorithms and Applications, 2022
In a representation of a graph $G$ as an edge intersection graph of paths on a grid (EPG) every vertex of $G$ is represented by a path on a grid and two paths share a grid edge iff the corresponding vertices are adjacent.
Eranda Çela, Elisabeth Gaar
doaj   +1 more source

Spiritual ontology in Rumi's point of view from Psychological perspective [PDF]

open access: yesFaṣlnāmah-i Farhang Mushavirah va Ravān/Darmānī, 2011
This research was conducted to study the spiritual ontology of human from Rumi's perspective in Masnavi-I Ma'navi . Spirit as a human being regardless of his being can not be assumed.
roz gaar mohammadi
doaj   +1 more source

Climate Indicators of Landslide Risks on Alaska National Park Road Corridors

open access: yesAtmosphere, 2022
Landslides along road corridors in Alaska national parks pose threats to public safety, visitor access, subsistence activities, and result in costly remediation of damaged infrastructure.
Rick Lader   +4 more
doaj   +1 more source

New chronological constraints on the timing of Late Pleistocene glacier advances in northern Switzerland [PDF]

open access: yesEiszeitalter und Gegenwart, 2019
Deposits of the Reuss Glacier in the central northern Alpine foreland of Switzerland are dated using luminescence methodology. Methodological considerations on partial bleaching and fading correction of different signals imply the robustness of the ...
D. Gaar   +3 more
doaj   +1 more source

Statutory General Anti-Abuse Rule in the Slovak Tax Code: Some Expectations and the Reality of Its Implementation?

open access: yesPublic Governance, Administration and Finances Law Review, 2017
This article aims towards an analysis of the Slovak Statutory General Anti-Abuse Rule (henceforth GAAR) which entered into force under the initiatives of the EU and OECD on 1 January 2014.
František Bonk, Karin Cakoci
doaj   +1 more source

Production of endo Polysaccharides from cultivated Pleurotus eryngii fruiting bodies [PDF]

open access: yesDelta Journal of Science, 2022
Pleurotus eryngii was cultivated on four different sterilized agro wastes as wheat, rice, sugarcane and wood. Wheat substrate gave the maximum yield of P.
Eman Abd El-Zaher   +3 more
doaj   +1 more source

The C.J.E.U. Case Law Relevant to the General Anti-Avoidance Rule (G.A.A.R.) Under the Anti-Tax Avoidance Directive (A.T.A.D.)

open access: yesUniversity of Bologna Law Review, 2019
This study concentrates on the Court of Justice of the European Union (CJEU) case law in order to reconstruct from it an interpretative guidance for the proper understanding and thus application of general anti-abuse rule included in Article 6 ATAD (the ...
Błażej Kuźniacki
doaj   +1 more source

Home - About - Disclaimer - Privacy