IS THERE A TRULY A NEED FOR A GENEREAL ANTI-AVOIDANCE RULE IN THE CROATIAN TAX LAW SYSTEM?
On 6 December 2012 the European Commission adopted the Recommendation on aggressive tax planning C (2012) 8806, which suggests to the Member States to adopt a general anti-avoidance rule (GAAR), adapted to domestic and cross-border situations confined to
Nevia Čičin-Šain
doaj
Phospholamban (PLN) cardiomyopathy, caused by the deletion of arginine 14 in PLN (PLN-R14del), is associated with both dilated and arrhythmogenic cardiomyopathy, often manifesting early in life.
Karen R. Gaar-Humphreys +9 more
doaj +1 more source
Dutch implementation of the European ATAD GAAR
This paper illustrates and comments the implementation of art. 6 ATAD in the Dutch tax system. After a brief description of the content of the European GAAR, an analysis of the Dutch national GAAR is provided and compared with art. 6 ATAD, evaluating the choice by the Netherlands not to adopt any other general provision for the implementation of the ...
openaire +2 more sources
Enhancing the Antibiotic Production by Thermophilic Bacteria Isolated from Hot Spring Waters via Ethyl Methanesulfonate Mutagenesis. [PDF]
Kortam YG +7 more
europepmc +1 more source
Klauzula GAAR w Republice Słowackiej
W artykule omówiono kwestię klauzuli prawnej GAAR w świetle warunków panujących w Republice Słowackiej. Autorzy wyjaśniają, jak ten instrument prawny rozwijał się w kontekście prawa UE, opisują jego specyfikę oraz porównują go z minimalnym standardem wymaganym przez prawodawcę UE.
Ladislav Hrabčák, Anna Vartašová
openaire +1 more source
Small-molecule inhibitors of proteasome increase CjCas9 protein stability. [PDF]
Yaméogo P +3 more
europepmc +1 more source
La codificación de la cláusula antiabuso en el Derecho de la Unión (I).
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 ...
Juan Casadevall
doaj
Non-homologous end-joining-deficient filamentous fungal strains mitigate the impact of off-target mutations during the application of CRISPR/Cas9. [PDF]
Garrigues S +3 more
europepmc +1 more source
Editorial: Molecular pathogenesis and novel treatments for inherited cardiomyopathies. [PDF]
Chou C, Vemon HJ, Jefferies JL, Chin MT.
europepmc +1 more source
Editorial: Transcription factors and regulation of transcriptional programs in fungi. [PDF]
Todd RB, Wong KH, Goldman GH.
europepmc +1 more source

