Results 31 to 40 of about 434 (168)
LA CODIFICACIÓN DE LA CLAÚSULA ANTIABUSO EN EL DERECHO DE LA UNIÓN (I) [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
Stepwise Acetylene Insertion and Ammonia Activation at a Digallene and Diindene
Angewandte 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
Networks, EarlyView.ABSTRACT In this work, we introduce and study the p$$ p $$‐α$$ \alpha $$‐closest‐center problem (pα$$ p\alpha $$CCP), which is a generalization of the p$$ p $$‐second‐center problem, a recently emerged variant of the classical (discrete) p‐center problem.
Elisabeth Gaar +2 more
wiley +1 more source
The Issue of Pre‐Islamic Arabic Christian Poetry Revisited
Arabian Archaeology and Epigraphy, EarlyView.ABSTRACT Is only very little Arabic Christian poetry extant from pre‐Islamic times? While distancing myself from Louis Cheikho's (1859–1927) view that almost all pre‐Islamic poets were Christians, I contend in this article that some of them indeed were.
Ilkka Lindstedt
wiley +1 more source
Disclosure of information by the Crown in the GAAR appeal cases: Framework and limitations
Revista de Derecho Fiscal¿Cómo complica la presencia de la Regla General Antielusión (GAAR, por sus siglas en inglés) en la Ley del Impuesto sobre la Renta el proceso de resolución de controversias tributarias?
Juan Carlos Diaz Garcia
doaj +1 more source
TAX and LAW, 2015 일반조세회피금지조항은 크게 두 가지 유형으로 구분된다. 그 첫 번째 유형을 보면, 과세관청으로 하여금 실제로 납세자에 의하여 이루어진 거래 모습을 그대로 인정하지 아니하고 그 거래의 법적 형식보다는 경제적 실질을 반영하여 가상의 거래를 재구성할 수 있도록 하고 있다. 다른 유형에서는 납세자가 세제상 혜택을 얻기 위하여 일정한 거래의 방식을 선택하였는지 여부에 따라, 만약 그러하다면 과세관청이 해당 거래를 재구성할 수 있도록 하고 있다. 호주는 전통적으로 세제상 혜택을 목적으로 한 거래에 대하여 적용되는 일반조세회피금지조항을 채택해오고 있으며, 1980년 개정된 현행 일반조세회피금지조항은 세가지 특징을 가지고 있다.
openaire +1 more source
Bulletin of Economic Research, EarlyView.ABSTRACT This study explores the relationship between financial capability and domestic bias in investment decisions among economics and business students at the University of Santiago de Compostela. Financial capability is defined as the combination of knowledge, attitudes, and behaviors that enable individuals to make informed financial decisions and
Marcos Álvarez‐Espiño +2 more
wiley +1 more source
Boreas, EarlyView.The Dinaric Mountains are a mountain range stretching NW–SE from the Alps to the Albanides–Hellenides in central Europe. The highest parts were occupied by small ice fields and/or valley glaciers during the Quaternary cold periods, while even today some small glaciers still exist in topoclimatically favourable areas.
Manja Žebre +7 more
wiley +1 more source
MATEC Web of Conferences, 2017 The specific features of electrochemical dissolution of the 12X18H9T stainless steel, the OT-4 titanium alloy and the BK8 hard alloy in the sodium nitrate water solution exposed to 1.06 micrometer wavelength laser radiation were considered.
Rakhimyanov Kharis +2 more
doaj +1 more source
BMC Cancer, 2009 Radiation therapy continues to be one of the more popular treatment options for localized prostate cancer. One major obstacle to radiation therapy is that there is a limit to the amount of radiation that can be safely delivered to the target organ ...
Gaar Micah +2 more
doaj +1 more source