Results 71 to 80 of about 434 (168)

IS THERE A TRULY A NEED FOR A GENEREAL ANTI-AVOIDANCE RULE IN THE CROATIAN TAX LAW SYSTEM?

open access: yesPravni Vjesnik, 2016
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  

Generation and characterization of human induced pluripotent stem cell (iPSC) lines from two asymptomatic Greek carriers of the Phospholamban (PLN)-R14del pathogenic variant and a non-carrier relative

open access: yesStem Cell Research
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

open access: yes, 2020
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]

open access: yesAntibiotics (Basel), 2023
Kortam YG   +7 more
europepmc   +1 more source

Klauzula GAAR w Republice Słowackiej

open access: yesAnalizy i Studia CASP
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]

open access: yesPLoS One, 2023
Yaméogo P   +3 more
europepmc   +1 more source

La codificación de la cláusula antiabuso en el Derecho de la Unión (I).

open access: yesCrónica 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 ...
Juan Casadevall
doaj  

Editorial: Molecular pathogenesis and novel treatments for inherited cardiomyopathies. [PDF]

open access: yesFront Cardiovasc Med, 2023
Chou C, Vemon HJ, Jefferies JL, Chin MT.
europepmc   +1 more source

Home - About - Disclaimer - Privacy