Results 41 to 50 of about 2,542 (235)
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
doaj +1 more source
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
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
doaj +1 more source
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
Australia's GAAR Turns 40: In its Prime or Mid-Life Crisis?
Victoria University of Wellington law review, 2022 This article explores aspects of the legislative evolution of Australia's general anti-avoidance rule (GAAR) in pt IVA of the Income Tax Assessment Act 1936 (ITAA36) and considers how it shapes up after 40 years.
M. Stewart
semanticscholar +1 more source
Journal of economics, finance and management studiesThis paper aims to identify the most appropriate General anti-avoidance rule (GAAR) to be adopted by Indonesia. It looks into the Indonesian legal framework, compares the GAARs in other countries, and discusses various jurisprudential decisions to ...
Alexander Ketut Wahyu Adiyanta
semanticscholar +1 more source
Urgensi Legalitas Gaar dan Saar sebagai Instrumen Preventif Penghindaran Pajak di Indonesia
Jurnal Yuridis UNAJA, 2022 Sekitar 80% sumber penerimaan negara, khususnya Indonesia ialah berasal dari pajak yang dipergunakan untuk membiayai pengeluaran umum negara yang tentunya untuk mensejahterakan rakyat Indonesia. Pada tahun 2020, berdasarkan Tax Justice Network, Indonesia
Meline Gerarita Sitompul
semanticscholar +1 more source
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
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