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Don't give up on politics. [PDF]

Eur J Public Health
Burris S.
europepmc   +1 more source

Physics-inspired feature engineering and explainable machine learning for tensile strength prediction of CNT-Si₃N₄ reinforced FWTPET joints. [PDF]

Front Artif Intell
Venkatachalam K, Selvaraj SK, Lokeshkumar R, Sundaramali G.   +3 more
europepmc   +1 more source

A feature-optimized EEG framework using multiscale entropy and metaheuristic optimization for cognitive analysis. [PDF]

Front Artif Intell
N K, V K.
europepmc   +1 more source

Existing obstacles in efficiently working mutual agreement procedure : protection of taxpayer’s rights

, 2023
openaire   +1 more source

International tax disputes resolution through the mutual agreements and arbitration procedures

, 2009
openaire   +1 more source

The Timely Resolution of Mutual Agreement Procedure Disputes – Secrets of Success?

Bulletin for International Taxation, 2023
In this article, the author considers the secrets of success regarding the timely resolution of mutual agreement procedure disputes via an examination of key factors exhibited by countries that have received OECD awards for this specific achievement.
Markham, Michelle
exaly   +3 more sources

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ECJ and Mutual Agreement Procedures

Intertax, 2014
The Mutual Agreement Procedure (Article 25 OECD Model Convention) is a rather helpful tool to sort out all kind of interpretation conflicts between two contracting states. If tax treaties are in an intra-Union setting replaced by a Directive and if the content of the OECD Model Convention is transformed in such a Directive, the Court of Justice would ...
exaly   +3 more sources

Mutual Agreement Procedure

, 2016
The contribution deals with issues related to the procedure for submitting the application for a mutual agreement procedure, the consequent critical issues and the effects on the tax ...
Quattrocchi A
openaire   +2 more sources