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Repatriation in Lieu of Secondary Adjustments
International Transfer Pricing Journal, 2009This article considers repatriation in the Canadian context, including the administrative procedures and mechanics that are followed, the implementation of a repatriation, and some tertiary issues that may arise for Canadian (and foreign) taxpayers in structuring a repatriation.
J. McCart, E. Rowe, G. Amini
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Stochastic Capacity Adjustment Considering Secondary Incidents
IEEE Transactions on Intelligent Transportation Systems, 2016The onset of queuing upstream of an Incident site is marked by a reduction in discharge flow. Additional delays are expected when a speed reduction caused by the queue and rubbernecking provokes additional secondary incidents. The growing number of secondary incidents on freeways compels the development of models to estimate the delay under the ...
Hyoshin Park, Ali Haghani
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