Results 11 to 20 of about 2,542 (235)
Klauzula GAAR w Republice Słowackiej
Analizy i Studia CASP, 2023 W artykule omówiono kwestię klauzuli prawnej GAAR w świetle warunków panujących w Republice Słowackiej. Autorzy wyjaśniają, jak ten instrument prawny rozwijał się w kontekście prawa UE, opisują jego specyfikę oraz porównują go z minimalnym standardem wymaganym przez prawodawcę UE.
Ladislav Hrabčák, Anna Vartašová
semanticscholar +5 more sources
USULAN DESAIN STATUTORY GAAR INDONESIA: STUDI KOMPARATIF TIGA SISTEM HUKUM BERBEDA [PDF]
Jurnal SIKAP (Sistem Informasi Keuangan Auditing Dan Perpajakan), 2022 Meskipun Specific Anti-Avoidance Rule (SAAR) menjadi salah satu instrumen dalam mengurangi penghindaran pajak, aturan ini masih menyisakan ruang bagi penghindaran pajak tertentu yang tidak diatur. Oleh karena itu, berbagai negara dengan sistem hukum yang
F. Irawan, Annisa Diah Hapsari
semanticscholar +2 more sources
Disclosure of information by the Crown in the GAAR appeal cases: Framework and limitations
Revista de Derecho Fiscal¿Cómo complica la presencia de la Regla General Antielusión (GAAR, por sus siglas en inglés) en la Ley del Impuesto sobre la Renta el proceso de resolución de controversias tributarias?
Juan Carlos Diaz Garcia
doaj +2 more sources
The PPT in Post-BEPS Tax Treaty Law: It Is a GAAR but Just a GAAR!
Bulletin for International Taxation, 2020 In this article, the author discusses the principal purpose test (PPT) included in article 29 of the OECD and UN Models (2017), arguing in particular that while the PPT certainly permits a purposive interpretation, it may not be used to build into tax treaty law additional requirements that were never intended.
R. Danon
openaire +3 more sources
The ATAD GAAR: A Little Older, but are We Wiser? [PDF]
EC Tax ReviewArticle 6 of the EU Anti-Tax Avoidance Directive (ATAD) introduced an EU law obligation for Member States to include a general anti-abuse rule (GAAR) in their corporate tax systems (ATAD GAAR).
Max Velthoven
semanticscholar +2 more sources
Exact solution approaches for the discrete α-neighbor p-center problem. [PDF]
Networks (N Y), 2023 The discrete α$$ \alpha $$‐neighbor p$$ p $$‐center problem (d‐α$$ \alpha $$‐p$$ p $$CP) is an emerging variant of the classical p$$ p $$‐center problem which recently got attention in literature. In this problem, we are given a discrete set of points and we need to locate p$$ p $$ facilities on these points in such a way that the maximum distance ...
Gaar E, Sinnl M.
europepmc +2 more sources
An Energetic Tradeoff Best Explains Parturition Timing in Grizzly Bears. [PDF]
Ecol EvolCapitalizing on latitudinal denning‐chronology variation among four grizzly bear populations in interior North America, and using grizzly bear parturition dates (27 Dec–28 Feb) previously predicted from anomalous daily motion counts, we found evidence supporting the hypothesis that birth is optimally timed relative to den exit to balance an energetic ...
Costello CM +14 more
europepmc +2 more sources
The chimeric GaaR-XlnR transcription factor induces pectinolytic activities in the presence of D-xylose in Aspergillus niger. [PDF]
Appl Microbiol Biotechnol, 2021 Aspergillus niger is a filamentous fungus well known for its ability to produce a wide variety of pectinolytic enzymes, which have many applications in the industry.
Kun RS +4 more
europepmc +2 more sources
Multi-Omics Analyses Reveal Divergent Molecular Mechanisms Underlying Plant Biomass Conversion by Five Fungi. [PDF]
MicrobiologyopenMulti‐omics revealed strong time‐, substrate‐ and fungal species‐ specific responses. CAZymes, sugar transporter and sugar metabolic genes showed remarkable changes. Several valuable biocompounds were identified during fungal plant biomass conversion.
Peng M +14 more
europepmc +2 more sources