Results 41 to 50 of about 13,773 (209)
Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law [PDF]
, 2015 The philosopher Hans Kelsen is most famous for his "pure theory of law", expounded in his book of that name. For most of his scholarly life, Kelsen argued that, as part of the pure theory, two norms that contradict one another within the same legal ...
Prebble, John
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The PPT in Post-BEPS Tax Treaty Law: It Is a GAAR but Just a GAAR!
Bulletin for International Taxation, 2020 In this article, the author discusses the principal purpose test (PPT) included in article 29 of the OECD and UN Models (2017), arguing in particular that while the PPT certainly permits a purposive interpretation, it may not be used to build into tax treaty law additional requirements that were never intended.
openaire +2 more sources
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
Evaluating Differences in Household Subsistence Harvest Patterns between the Ambler Project and Non-Project Zones [PDF]
, 2016 Western Alaska is one of largest inhabited, roadless areas in North America and, indeed, the world. Access, via a new road that would transverse Gates of the Arctic National Park and Preserve (GAAR), to a mining district in a vast roadless section of ...
Greenberg, Joshua +3 more
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Soluble two-species diffusion-limited Models in arbitrary dimensions
, 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
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Bursaphelenchus pinophilus Brzeski & Baujard, 1997 (Nematoda: Parasitaphelenchinae) associated with nematangia on Pityogenes bidentatus (Herbst, 1783) (Coleoptera: Scolytinae), from the Czech Republic [PDF]
, 2012 The occurrence of Bursaphelenchus species in the Czech Republic is poorly known, the first report of the genus being made by Kubátová et al. (2000) who reported the association of B.
C ERMÁK, Václav +6 more
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Curbing multinational digital tax avoidance with the general anti‐avoidance rule
American Business Law Journal, Volume 63, Issue 1, Page 33-55, Spring 2026.Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley +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
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Late Quaternary climate and environmental reconstruction based on leaf wax analyses in the loess sequence of Möhlin, Switzerland [PDF]
Eiszeitalter und Gegenwart, 2017 We present the results of leaf wax analyses (long-chain n-alkanes) from the 6.8 m deep loess sequence of Möhlin, Switzerland, spanning the last ∼ 70 kyr. Leaf waxes are well preserved and occur in sufficient amounts only down to 0.4 m and below 1.8
L. Wüthrich +16 more
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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
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