Results 21 to 30 of about 2,542 (235)
Dutch implementation of the European ATAD GAAR [PDF]
, 2020 This paper illustrates and comments the implementation of art. 6 ATAD in the Dutch tax system. After a brief description of the content of the European GAAR, an analysis of the Dutch national GAAR is provided and compared with art. 6 ATAD, evaluating the choice by the Netherlands not to adopt any other general provision for the implementation of the ...
Casano, Federica, Casano, F.
openaire +3 more sources
Climate Indicators of Landslide Risks on Alaska National Park Road Corridors
Atmosphere, 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
Spiritual ontology in Rumi's point of view from Psychological perspective [PDF]
Faṣlnāmah-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
New chronological constraints on the timing of Late Pleistocene glacier advances in northern Switzerland [PDF]
Eiszeitalter 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
Public 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]
Delta 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
Fiat v Commission: A Misconception at the Heart of the Tax Ruling Cases
The Modern Law Review, Volume 86, Issue 6, Page 1489-1503, November 2023., 2023 In October 2015, a ripple was sent through the tax world when the European Commission found that Luxembourg and the Netherlands had provided unlawful State aid to Fiat and Starbucks. At the core of the Commission's decisions was the assertion that the Member States had misapplied the ‘arm's length principle’ ‐ a principle which broadly seeks to ensure ...
Stephen Daly
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
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