The mutual agreement procedure and arbitration of double taxation disputes
ACDI: Anuario Colombiano de Derecho Internacional, 2021 Hay un claro deseo de los Estados de eliminar la doble tributación, el pago de un mismo impuesto en dos jurisdicciones diferentes, de las empresas multinacionales.
Ilias Bantekas
doaj
A Note on Resolution of Tax Disputes Arising from DTTs and Implications for Developing Countries
Mizan Law Review, 2019 Countries sign bilateral double tax treaties (DTTs) to avoid or mitigate double taxation in cross border economic activity. It is hardly possible to ignore the effect of double taxation in the era of globalization.
Aschalew Ashagre Byness
doaj +1 more source
Incentive Forms of Court Proceedings as an Element of the Transformation of the Criminal Process
International Journal of Law in Changing World, 2022 Criminal procedure is a complex type of legal relationship that is coercive in nature. At the same time, the trend of liberalisation and humanisation of criminal and criminal procedure law leads to a differentiation of the criminal procedure form ...
Galina Rusman
doaj +1 more source
A Bayesian Alternative to Mutual Information for the Hierarchical Clustering of Dependent Random Variables. [PDF]
PLoS ONE, 2015 The use of mutual information as a similarity measure in agglomerative hierarchical clustering (AHC) raises an important issue: some correction needs to be applied for the dimensionality of variables.
Guillaume Marrelec +2 more
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A nowel method for measuring inductances and analysis of shaded-pole motors
Engineering Science and Technology, an International Journal, 2022 In this paper a novel procedure is presented for precise measurement of inductance parameters and performance analysis of shaded-pole motors, including the effect of space harmonics.
Mehmet Akbaba, Adem Dalcalı
doaj +1 more source
The Effect of Revoking the Arbitrator\'s Award on the Arbitration Agreement; Comparative Studying the Iranian Law and the ICSID Convention [PDF]
پژوهش های حقوق تطبیقی, 2022 According to the arbitration agreement, the arbitrators have the authority to settle the dispute of the parties. The invalidity of the arbitration agreement or the arbitrator's award will have a mutual effect on each other.
Majid Aziziyani
doaj
Fiscal Risk Minimization Tools, Transfer Pricing Associated [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 Given the conditions of transparency amplification by introducing supplementary reports on the activity of sub holding companies, fiscal administrations grow to be more and more interested in the national budget income increase, therefore intensifying ...
Mihaela Paraschiva Luca +2 more
doaj
Annales de la Faculté de Droit d’Istanbul, 2023 One reason to end a mandate agreement involves the unilateral termination procedure regulated under Article 512 of the Turkish Code of Obligations (TCO).
M. Tolga Özer
doaj +1 more source
A Formally Verified Security Scheme for Inter-gNB-DU Handover in 5G Vehicle-to-Everything
IEEE Access, 2021 Cellular technology has evolved over the decades for mobile network operators to accommodate the ever-growing demands of services for connecting Vehicle-to-Everything (V2X).
Jiyoon Kim +6 more
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Gut microbiome and aging—A dynamic interplay of microbes, metabolites, and the immune system
FEBS Letters, EarlyView.Age‐dependent shifts in microbial communities engender shifts in microbial metabolite profiles. These in turn drive shifts in barrier surface permeability of the gut and brain and induce immune activation. When paired with preexisting age‐related chronic inflammation this increases the risk of neuroinflammation and neurodegenerative diseases.
Aaron Mehl, Eran Blacher
wiley +1 more source