Results 21 to 30 of about 13,674 (194)
Brain and Behavior, Volume 13, Issue 10, October 2023., 2023 Acknowledging the deleterious effects of excess sugar intake for the health of adolescents, the present study aimed to identify the psychological determinants of sugar intake in a sample of adolescents using an extended theoretical model. The research adopted a correlational prospective design, and participants completed self‐report measures of key ...
Daniel J. Phipps +2 more
wiley +1 more source
University 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
Gaar As Tax Treaty Override – Slovak Perspective [PDF]
DANUBE: Law and Economics Review, 2017 AbstractThe article summarises the views on the interrelation of GAARs and tax treaties, abstracts defining criteria for the feasibility of GAAR as an anti-abuse instrument in tax treaty situations and applies these to the situation (legislation and case law) in the Slovak Republic.
Koroncziová, Andrea, Kacaljak, Matej
openaire +2 more sources
Tax effects on foreign direct investment—Just a rerouting
The World Economy, Volume 46, Issue 9, Page 2808-2834, September 2023., 2023 Abstract This paper investigates tax‐related determinants of indirect foreign direct investment (FDI). In particular, it studies the effects of bilateral effective average tax rates, the strength of anti‐tax avoidance rules in host countries and tax haven status of home countries on the volume of indirect FDI host countries receive.
Dmitry Erokhin
wiley +1 more source
Extent Changes in the Perennial Snowfields of Gates of the Arctic National Park and Preserve, Alaska
Hydrology, 2019 Perennial snowfields in Gates of the Arctic National Park and Preserve (GAAR) in the central Brooks Range of Alaska are a critical component of the cryosphere.
Molly E. Tedesche +3 more
doaj +1 more source
Determining the processing modes of the low carbon steel by high-precision plasma cutting based on dimensionless complexes [PDF]
MATEC Web of Conferences, 2019 The results of the investigations on determining the processing modes during high-precision plasma cutting of low carbon steel based on the values of Peclet number and dimensionless power which provide the minimal value of deviation of the cut sides from
Loktionov Aleksandr +2 more
doaj +1 more source
TAX PLANNING AS A TAX AVOIDANCE STEP IN INDONESIA [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2019 Tax planning is the first step in tax management. Tax management itself is a means to fulfill tax obligations correctly, but the amount of tax paid can be reduced to a minimum to obtain the expected profit and liquidity.
Sari R.P.
doaj +1 more source
Egyptian Journal of Aquatic Research, 2022 Urbanization and industrialization have led to heavy metals in aquatic environments. These metals are toxic, nondegradable, and persistent. Lead (Pb) is an immunotoxicant that can adversely affect animal health, even at low levels.
Sally M. Salaah +2 more
doaj +1 more source
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2020 Teza artykułu sprowadza się do konstatacji, że hipoteza normy obecnie obowiązującej klauzuli przeciwko unikaniu opodatkowania (art. 119a ust. 1 w zw. z art.
Edgar Drozdowski
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Bursaphelenchus pinophilus Brzeski & Baujard, 1997 (Nematoda: Parasitaphelenchinae) associated with nematangia on Pityogenes bidentatus (Herbst, 1783) (Coleoptera: Scolytinae), from the Czech Republic [PDF]
, 2012 The occurrence of Bursaphelenchus species in the Czech Republic is poorly known, the first report of the genus being made by Kubátová et al. (2000) who reported the association of B.
C ERMÁK, Václav +6 more
core +2 more sources