Results 31 to 40 of about 2,542 (235)

EU experience in administering GAARs

open access: yesGeneral 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
openaire   +3 more sources

Extent Changes in the Perennial Snowfields of Gates of the Arctic National Park and Preserve, Alaska

open access: yesHydrology, 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]

open access: yesMATEC 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

Gaar House Hotel

open access: yes, 1948
Gaar House Hotel on Old Main Street. The history of the building is interesting. In 1884, Ralph Palmer bought a lot on Main Street for $235. He constructed a residence but never lived there, instead selling it to Adeline Graham for $2,300, nearly ten ...

core   +3 more sources

TAX PLANNING AS A TAX AVOIDANCE STEP IN INDONESIA [PDF]

open access: yesRussian 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

Potential effects of dietary chitosan against lead-induced innate immunotoxicity and oxidative stress in Nile tilapia (Oreochromis niloticus)

open access: yesEgyptian 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

Hydra lernejska, czyli o braku możliwości pogodzenia wyroku Trybunału Konstytucyjnego z instytucją klauzuli przeciwko unikaniu opodatkowania

open access: yesRuch 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
doaj   +1 more source

Der gaar som en Brusen igennem vort Land….

open access: yesSønderjydske Årbøger, 2023
Årene 1919-1920 var en hektisk tid i Sønderjylland præget af store politiske beslutninger og historiske begivenheder, der  spillede ind på alle sønderjyders liv.
Elsemarie Dam-Jensen
semanticscholar   +1 more source

GAAR: Gross Anatomy using Augmented Reality Mobile Application

open access: yesInternational Journal of Advanced Computer Science and Applications, 2021
Covid-19 pandemic has forced the teaching and learning activity into real time and real-world education meetings. The traditional physical and face-to-face meetings are avoided in accordance to reducing the close physical contacts among individuals. Thus,
W. Z. W. Bakar   +3 more
semanticscholar   +1 more source

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