The 2003 revisions to the commentary to the OECD model on tax treaties and GAARs : a mistaken starting point [PDF]
, 2010 This contribution is outlined in the research project SEJ2006-01159/JURI financed by the Spanish Ministry of Science and Technology and directed by Prof.
Báez Moreno, Andrés +1 more
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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
An SDP-based approach for computing the stability number of a graph. [PDF]
Math Methods Oper Res (Heidelb), 2022 Gaar E, Siebenhofer M, Wiegele A.
europepmc +1 more source
Service Bulletin (University of Chicago. Center for Instructional Materials) 02 (09) 1949 [PDF]
, 1949 published or submitted for ...
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Determinants of the Variability of Corporate Effective Tax Rates (ETRs): Evidence for the Netherlands [PDF]
A sizeable portion of US research has tried to assess the ‘fairness’ of the corporate income tax system, that is: are companies treated in a non-discriminatory way under the corporate income tax system. Similar research has, however, never taken place in
Buijink,W., Janssen,B.
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Free access to drinking water in schools : development of a survey tool [PDF]
, 2016 Introduction: Water is important for many physiological functions in the human body and contains no calories, making it the ideal source of hydration and an imperative alternative to Sugar Sweetened Beverages (SSBs). The consumption of SSBs is identified
Deguara, Michelle, Gauci, Charmaine
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The chimeric GaaR-XlnR transcription factor induces pectinolytic activities in the presence of D-xylose in Aspergillus niger. [PDF]
Appl Microbiol Biotechnol, 2021 Kun RS +4 more
europepmc +1 more source
Análisis de la nueva cláusula general antielusiva [PDF]
, 2016 El presente artículo efectúa una revisión crítica de las nuevas normas anti elusivas introducidas por la reforma tributaria al Código Tributario (2014), analizando –en primer lugar– el impacto de tal reforma sobre la interpretación de las normas ...
Yáñez, Felipe
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Transcriptomic insights into the roles of the transcription factors Clr1, Clr2 and Clr4 in lignocellulose degradation of the thermophilic fungal platform Thermothelomyces thermophilus. [PDF]
Front Bioeng Biotechnol, 2023 Siebecker B +4 more
europepmc +1 more source
Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
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