Results 11 to 20 of about 434 (168)
Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law [PDF]
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
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Inducer-independent production of pectinases in Aspergillus niger by overexpression of the D-galacturonic acid-responsive transcription factor gaaR [PDF]
Mark Arentshorst +2 more
exaly +2 more sources
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
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Monotonic Representations of Outerplanar Graphs as Edge Intersection Graphs of Paths on a Grid
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
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Spiritual ontology in Rumi's point of view from Psychological perspective [PDF]
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
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Climate Indicators of Landslide Risks on Alaska National Park Road Corridors
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
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New chronological constraints on the timing of Late Pleistocene glacier advances in northern Switzerland [PDF]
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
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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
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Production of endo Polysaccharides from cultivated Pleurotus eryngii fruiting bodies [PDF]
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
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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
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