Results 11 to 20 of about 3,784,238 (242)
Legal nature of the agreement on the use of security measures in relation to criminal proceeding participants [PDF]
The relevance of the study is due to the presence of a set of theoretical and practical issues and gaps in the legal regulation of the agreement concluded with the protected person on the conditions of security measures, mutual obligations, and ...
Grigoryeva Natalia Vladimirovna +3 more
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Resolution of dual residence instances in the case of companies [PDF]
The application of double taxation treaties presupposes that the potential cases of dual residence have been previously resolved. For this purpose, the major model-conventions on the basis of which double taxation treaties around the globe are negotiated
Živković Lidija
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Abstrak Praktek Abuse of Transfer Pricing dalam tansaksi bisnis antar Perusahaan Multinasional yang memiliki hubungan istimewa sangat merugikan negara terutama dalam penarikan pajak.
Mega Indah Permatasari +1 more
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The Questionable Polish-German Pandemic Mutual Agreement
The outbreak of the coronavirus (COVID-19) pandemic in 2020 prompted countries around the world to take countermeasures. One was to restrict the movement of citizens between countries for employment purposes amongst others.
Błażej Kuźniacki, Wojciech Morawski
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Arbitrability of International Tax Disputes [PDF]
Over the past years, "arbitration" as a means of settling international disputes has gained popularity, but compared to international tax disputes, the possibility of applying the arbitration clause is disputed. After the successful use of arbitration to
Naeem Noorbakhsh +2 more
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The Use of Active-Passive Accounts in the Accounting of Transactions Involving Counterclaims [PDF]
The chart of accounts provides for maintaining active, passive and off-balance sheet accounts. Analysis of practical situations shows that some passive accounts are not purely passive, and some active ones are purely active.
Leonid Suk, Petro Suk
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Taxpayer protection standard in international tax disputes
The research project aims to find the most optimal solution to develop the current level of taxpayers' guarantees in the tax treaty disputes resolution procedures.The subject of the article is the analysis of the case law of the European Court of Human ...
M. D. Polenchuk
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Arbitration in international tax law: Legal obstacles to agreeing [PDF]
Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention ...
Popović Dejan, Ilić-Popov Gordana
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The Trade and Cooperation Agreement between the EU and the United Kingdom [PDF]
The Trade and Cooperation Agreement between the European Union (EU) and the United Kingdom (UK) is a free trade agreement signed in accordance with WTO rules.
Jarosław Kundera
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A full wave description for thin wire structures with TLST and perturbation theory [PDF]
A full wave description of a thin wire structure, that includes mutual interactions and radiation, can be obtained in closed form with the so-called Transmission Line Super Theory or a refined variant of this method that utilises perturbation theory ...
F. Ossevorth +2 more
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