Results 21 to 30 of about 434 (168)
EU experience in administering GAARs
General Anti-Avoidance Rules: The Final Tax Frontier? Indian and International Perspectives, 2021 Statutory General Anti-Avoidance Rules (GAARs) respond through the enactment of their primary and secondary tests. As well, they are delimited by the tax system they serve. Limitations to the scope of action of a GAAR can also be found outside their wording.
Gonzalez, Juliana Cubillos +1 more
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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
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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.
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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
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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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Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2021 Przedmiotem artykułu pozostaje analiza, czy do stosowania przepisów klauzuli przeciwko unikaniu opodatkowania, w szczególności w świetle zmian obowiązujących od 1 stycznia 2019 r., jest zobowiązany sam podatnik w toku samoobliczenia podatku, czy też ...
Mikołaj Kondej, Jakub Pietrusiewicz
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LA CODIFICACIÓN DE LA CLAÚSULA ANTIABUSO EN EL DERECHO DE LA UNIÓN (II) [PDF]
Crónica Tributaria, 2019 La nueva Directiva antielusión fiscal (ATAD), lejos de aportar elementos novedosos en la configuración de la GAAR comunitaria, se limita a codificar un principio general de prohibición de prácticas abusivas que ya había sido decantado por la ...
Jorge De Juan Casadevall
doaj
Financial Theory and Practice, 2014 The paper takes a tax policy perspective in analysing the approach to tax avoidance in Croatia and expounding its existing shortcomings. It is argued that Croatia is yet to develop a coherent legislative framework suitable for curbing tax avoidance in an
Stjepan Gadžo +1 more
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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