The Use of Active-Passive Accounts in the Accounting of Transactions Involving Counterclaims [PDF]
Облік 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
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Taxpayer protection standard in international tax disputes
Правоприменение, 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
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Arbitration in international tax law: Legal obstacles to agreeing [PDF]
Anali 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
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Taguchi-RBF Neural networks Based Optimization of Phased Array Antenna With Coupling Effects
Advanced 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
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The Trade and Cooperation Agreement between the EU and the United Kingdom [PDF]
Przegląd 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
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A full wave description for thin wire structures with TLST and perturbation theory [PDF]
Advances 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
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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
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Legal foundations of crowdlending: from mutual agreement to lending via online platforms
Revista 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
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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
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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
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