Results 31 to 40 of about 13,674 (194)

Klauzula przeciwko unikaniu opodatkowania: norma, do której stosowania zobowiązany jest podatnik, czy regulacja stosowana wyłącznie przez organ podatkowy?

open access: yesRuch 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
doaj   +1 more source

Real time statistical field theory [PDF]

open access: yes, 2006
We have written a {\it Mathematica} program that calculates the integrand corresponding to any amplitude in the closed-time-path formulation of real time statistical field theory. The program is designed so that it can be used by someone with no previous
D. Pickering   +14 more
core   +2 more sources

Stepwise Acetylene Insertion and Ammonia Activation at a Digallene and Diindene

open access: yesAngewandte Chemie, Volume 137, Issue 34, August 18, 2025.
The stepwise insertion of acetylene into the E═E bonds of digallenes and diindenes is reported. This leads to the selective formation of four‐ and six‐membered rings with 2π E2C2 and 4π E2C4 cores. The six‐membered cyclohexadiene analogues are Lewis‐acidic and can form stable, isolable adducts with ammonia, which—upon heating—undergo ammonolysis ...
Álvaro García‐Romero   +2 more
wiley   +2 more sources

Transcriptome analysis of Aspergillus niger xlnR and xkiA mutants grown on corn Stover and soybean hulls reveals a highly complex regulatory network. [PDF]

open access: yes, 2019
BACKGROUND:Enzymatic plant biomass degradation by fungi is a highly complex process and one of the leading challenges in developing a biobased economy. Some industrial fungi (e.g.
Aguilar Pontes, Maria-Victoria   +12 more
core   +2 more sources

Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union

open access: yesFinancial 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
doaj   +1 more source

LA CODIFICACIÓN DE LA CLAÚSULA ANTIABUSO EN EL DERECHO DE LA UNIÓN (II) [PDF]

open access: yesCrónica 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  

LA CODIFICACIÓN DE LA CLAÚSULA ANTIABUSO EN EL DERECHO DE LA UNIÓN (I) [PDF]

open access: yesCrónica 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  

A Bundle Approach for SDPs with Exact Subgraph Constraints

open access: yes, 2019
The 'exact subgraph' approach was recently introduced as a hierarchical scheme to get increasingly tight semidefinite programming relaxations of several NP-hard graph optimization problems.
Gaar, Elisabeth, Rendl, Franz
core   +1 more source

Soluble two-species diffusion-limited Models in arbitrary dimensions

open access: yes, 2001
A class of two-species ({\it three-states}) bimolecular diffusion-limited models of classical particles with hard-core reacting and diffusing in a hypercubic lattice of arbitrary dimension is investigated.
A. A. Lushnikov   +28 more
core   +1 more source

Home - About - Disclaimer - Privacy