Results 21 to 30 of about 37,767 (289)

The Mutual Agreement Procedure in Brazilian Tax Treaties

open access: yes, 2021
Esta dissertação analisa o procedimento amigável nos acordos de bitributação brasileiros. Dada a influência dos Modelos OCDE e ONU sobre os acordos concluídos pelo Brasil, investiga o método para solução de controvérsias previsto naqueles modelos, com ...
Barbosa, Mateus Calicchio
core   +1 more source

The Trade and Cooperation Agreement between the EU and the United Kingdom [PDF]

open access: yesPrzegląd Europejski, 2021
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
doaj   +1 more source

A full wave description for thin wire structures with TLST and perturbation theory [PDF]

open access: yesAdvances in Radio Science, 2018
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
doaj   +1 more source

The mutual agreement procedure and arbitration of double taxation disputes

open access: yesACDI: 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

open access: yesMizan 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

open access: yesInternational 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]

open access: yesPLoS 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
doaj   +1 more source

A nowel method for measuring inductances and analysis of shaded-pole motors

open access: yesEngineering 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]

open access: yesپژوهش 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]

open access: yesOvidius 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  

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