Results 11 to 20 of about 37,767 (289)

Legal foundations of crowdlending: from mutual agreement to lending via online platforms

open access: yesRevista Iberoamericana de Estudios de Desarrollo, 2023
Technological innovation in the field of finance requires in-depth study of both technology and law. To contribute to this field, this paper proposes to analyse crowdlending, a procedure that allows the conclusion of loan agreements in which ...
Marina Rojo Gallego-Burín   +1 more
doaj   +3 more sources

CONSIDERATIONS REGARDING THE DIVORCE BY AGREEMENT OF THE SPOUSES, ACCORDING TO THE NOTARY PROCEDURE [PDF]

open access: yesChallenges of the Knowledge Society, 2011
By amending the Family Code according to the provisions of the Law no. 202/2010 regarding some measures in order to speed the solving of processes (“Law of small reform”), representing the introduction to the New Civil Code adopted by the Law no.
ANCA-ANDREEA NISTOREANU
doaj   +1 more source

Mandatory binding tax arbitration—is this a pathway to a more efficient Mutual Agreement Procedure?

open access: yesArbitration International, 2015
Abstract The Organisation for Economic Cooperation and Development (OECD) has recently been exploring ways to improve dispute resolution mechanisms in the realm of international tax, notably through the use of binding mandatory arbitration as part of the Mutual Agreement Procedure (MAP) Article in Double Tax Agreements ...
Markham, Michelle
openaire   +2 more sources

PENERAPAN ARM’S LENGTH PRINCIPLE DALAM PRAKTEK ABUSE OF TRANSFER PRICING PERUSAHAAN MULTINASIONAL DI INDONESIA

open access: yesRechtIdee, 2022
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
doaj   +1 more source

The Questionable Polish-German Pandemic Mutual Agreement

open access: yesUniversity of Bologna Law Review, 2023
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
doaj   +1 more source

Arbitrability of International Tax Disputes [PDF]

open access: yesFaṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2017
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
doaj   +1 more source

The Use of Active-Passive Accounts in the Accounting of Transactions Involving Counterclaims [PDF]

open access: yesОблік і фінанси, 2023
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
doaj   +1 more source

Taxpayer protection standard in international tax disputes

open access: yesПравоприменение, 2022
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
doaj   +1 more source

Arbitration in international tax law: Legal obstacles to agreeing [PDF]

open access: yesAnali Pravnog Fakulteta u Beogradu, 2018
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
doaj   +1 more source

Taguchi-RBF Neural networks Based Optimization of Phased Array Antenna With Coupling Effects

open access: yesAdvanced Electromagnetics, 2023
In the antenna array synthesis problems, most of the works in literature utilize isotropic elements. Thus, the mutual coupling effects between the array elements are neglected.
K. Oureghi   +5 more
doaj   +1 more source

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