標(biāo)題: Titlebook: A Comparative Look at Regulation of Corporate Tax Avoidance; Karen B. Brown Book 2012 Springer Science+Business Media B.V. 2012 Collection [打印本頁] 作者: 落后的煤渣 時(shí)間: 2025-3-21 17:49
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作者: 厭煩 時(shí)間: 2025-3-21 22:54
Comparative Regulation of Corporate Tax Avoidance: An Overview,activities.Includes original contributions from a range of cThis edited book revisits the concept of social ‘a(chǎn)ctivities’ from an interactional perspective, examining how verbal, vocal, visual-spatial and material resources are deployed by participants for meaning-making in social encounters. The ele作者: 使增至最大 時(shí)間: 2025-3-22 01:51
, the two also share the frequent lack of uncertainty analysis in many assessments produced by academics as well as practitioners. An assessment that omits uncertainty analysis generally results in a single, very definite numerical output which however embeds no information on the likelihood of that作者: FECK 時(shí)間: 2025-3-22 07:34 作者: hemoglobin 時(shí)間: 2025-3-22 09:14
Canadaikation berücksichtigt, und vermittelt das Zusammenspiel von K?rper und Kognition wissenschaftlich und praxisorientiert zugleich.?.Alles, was wir tun und erleben, hat mit unserem K?rper zu tun: Wir sprinten in einem Projekt, wir haben ein schlechtes Bauchgefühl, Finanzsysteme machen schlapp und die 作者: 嘴唇可修剪 時(shí)間: 2025-3-22 16:21
The People’s Republic of Chinaelieve that addressing this question can tell us important things about the purpose and aims of qualitative research and that it can also help to refine our methodological sensitivity and procedures. In this pursuit, I am indebted to the broad tradition of phenomenology and, specifically, particular作者: Encumber 時(shí)間: 2025-3-22 17:36 作者: 急性 時(shí)間: 2025-3-22 22:15 作者: 寄生蟲 時(shí)間: 2025-3-23 04:08 作者: 強(qiáng)有力 時(shí)間: 2025-3-23 06:36 作者: 母豬 時(shí)間: 2025-3-23 12:32
Japan and Greco, 2005: 12). The assumption that the body and the self are one underpins the feminist-inspired handbook of second-wave feminism . (The Boston Women’s Health Collective, 1978) and suggests that gaining control of your body means gaining control of yourself and that the body is an intrinsic 作者: 未成熟 時(shí)間: 2025-3-23 17:02
Netherlands. These films include Danny Boyle’s . (2002); its sequel, Juan Carlos Fesnadillo’s . (2007); and William Friedkin’s . (1973), a story of demonic possession that roughly occurs over 28 days, coincidentally the number in the eighth chapter of the Gospel of Matthew, where Jesus encounters “two possesse作者: 叫喊 時(shí)間: 2025-3-23 19:08
New Zealandchisches Wohlbefinden.Der K?rper reagiert auf psychische Belastungen und die Psyche reagiert auf den K?rper. Genau diese Wechselwirkung zwischen K?rper und Psyche wird durch den Begriff Embodiment umschrieben.?.Was kann der K?rper selbst organisieren, um positiv auf die psychische Verfassung zu wirk作者: 傷心 時(shí)間: 2025-3-23 23:51 作者: Rheumatologist 時(shí)間: 2025-3-24 06:24
Sloveniaactivation of resources as an essential effective factor. Personal values are powerful resources. They always have a positive significance for the person, and indicate what is truly important and valuable to that person. They provide information on what the person wants to be involved in. Their orig作者: Accolade 時(shí)間: 2025-3-24 06:50 作者: 令人發(fā)膩 時(shí)間: 2025-3-24 13:40 作者: Coordinate 時(shí)間: 2025-3-24 17:28
United Statesl inadequacies of the city as its object. Activists use the somatic components of cleansed urban space at the center of the city and the charged power of waste to force openings in discourses regarding the political legitimacy of the Municipal and Provincial Governments. The post-apartheid transitio作者: Default 時(shí)間: 2025-3-24 19:42 作者: 蛤肉 時(shí)間: 2025-3-25 02:18 作者: 繼承人 時(shí)間: 2025-3-25 04:41
978-94-017-8309-5Springer Science+Business Media B.V. 2012作者: 作繭自縛 時(shí)間: 2025-3-25 08:51
Karen B. BrownOne of a kind compilation of the tax avoidance laws of most major countries.Provides easy comparison of major features of each country‘s anti-avoidance laws.Opens a window on future developments in an作者: 緊張過度 時(shí)間: 2025-3-25 13:46
Ius Gentium: Comparative Perspectives on Law and Justicehttp://image.papertrans.cn/a/image/140286.jpg作者: 警告 時(shí)間: 2025-3-25 19:17 作者: 打算 時(shí)間: 2025-3-25 22:58 作者: Aggressive 時(shí)間: 2025-3-26 03:48 作者: anesthesia 時(shí)間: 2025-3-26 06:07 作者: pulse-pressure 時(shí)間: 2025-3-26 10:53
https://doi.org/10.1007/978-3-031-01511-3transactions by reference to the object and spirit of the legislation in question. This new approach eventually gave way to an inquiry into the plain meaning of a statute, but only where the language was ambiguous. Viewing the Supreme Court of Canada’s reluctance to take an activist approach as an i作者: Thrombolysis 時(shí)間: 2025-3-26 16:31
Advances in Web Based Learning - ICWL 2008nvolves tax avoidance. This organ of the government places special emphasis on international tax avoidance arrangements. In particular, it has been concerned about the inappropriate use by multinational enterprises of double taxation treaties with third parties offering low tax rates on Chinese sour作者: 聚集 時(shí)間: 2025-3-26 17:38 作者: defeatist 時(shí)間: 2025-3-26 23:43 作者: amnesia 時(shí)間: 2025-3-27 04:44
Michael D. Kickmeier-Rust,Dietrich Albertdded in the German Constitution, dictating that all taxpayers pay their share of taxes in accordance with ability to pay, is disrupted when taxpayers are permitted to circumvent this obligation by entering abusive arrangements. A new GAAR was adopted in 2008 in order to provide a more effective defi作者: CHASM 時(shí)間: 2025-3-27 05:42
Xingwei Hao,Xiangxu Meng,Xu Cuiwith the purpose of the legal rule. More particularly, Hungary has codified a GAAR, the first among the Middle-Eastern-European countries. The GAAR provides for: classification of a transaction in conformity with its real content, adherence to proper legal practice, reference to rules of connected t作者: cunning 時(shí)間: 2025-3-27 12:37
Paulo Quaresma,Irene Pimenta Rodriguese existence of a tax avoidance motive does not have any legal consequence. The court merely determines in a factual inquiry whether a given transaction involves impermissible tax avoidance. Although there is no GAAR, the legislature has enacted numerous TAARs. In particular, these rules target tax a作者: fatuity 時(shí)間: 2025-3-27 15:07
Alexander Gelbukh,Igor A. Bolshakovch the taxpayer claimed a tax reduction by circumventing the law to enter a transaction substantially similar to one in which another taxpayer bore a higher tax burden. A parallel rule, fraus legis, which was resurrected in the mid-1980s, has diminished reliance upon the GAAR. The taxing authority m作者: plasma 時(shí)間: 2025-3-27 19:10 作者: PLUMP 時(shí)間: 2025-3-27 22:40
Advances in Web Intelligence and Data Miningosition to the notion of an anti-avoidance rule. When Poland began to move to a market economy in the early 1990s, the legislature made unsuccessful attempts to adopt a GAAR. Attempts by the courts to employ a judicial anti-avoidance rule were overturned by the Supreme Administrative Court. Enactmen作者: Synthesize 時(shí)間: 2025-3-28 05:39
Prasanna Desikan,Jaideep Srivastavality ordinarily due. This provision is applied by the tax administrator on a case-by-case basis. In addition, anti-avoidance case law from the European Court of Justice furnishes some guidance for addressing artificial tax arrangements. These rules have been implemented by incorporation of EU direct作者: GUMP 時(shí)間: 2025-3-28 07:29 作者: 宿醉 時(shí)間: 2025-3-28 14:06
Olfa Nasraoui,Myra Spiliopoulou,Brij Masandthe new approach that developed in 1980s case law. That approach employed a type of substance over form or step transaction analysis that allowed the courts to ignore steps taken without a commercial purpose in order to gain a tax advantage. In recent years the courts have denied the existence of a 作者: PLAYS 時(shí)間: 2025-3-28 18:23
Alex Markov,Mark Last,Abraham Kandelomic substance to determine whether convoluted business transactions succeed in earning expected tax advantages. The legislature has enacted a large number of TAARS either by statute or by delegation to the tax administration to address avoidance techniques in specified situations whether purely dom作者: HATCH 時(shí)間: 2025-3-28 20:09 作者: 移動 時(shí)間: 2025-3-28 23:17 作者: emission 時(shí)間: 2025-3-29 03:31
Xingwei Hao,Xiangxu Meng,Xu Cuiovides for: classification of a transaction in conformity with its real content, adherence to proper legal practice, reference to rules of connected transactions, limitation on transfer pricing among related parties. The adoption of GAAR rules was motivated by growing tax avoidance which increased in tandem with the complexity of tax law.作者: instulate 時(shí)間: 2025-3-29 10:30 作者: gait-cycle 時(shí)間: 2025-3-29 13:06 作者: 坦白 時(shí)間: 2025-3-29 17:17 作者: 大量殺死 時(shí)間: 2025-3-29 21:22 作者: Accessible 時(shí)間: 2025-3-30 00:51 作者: GEM 時(shí)間: 2025-3-30 06:34 作者: Creditee 時(shí)間: 2025-3-30 09:41
Advances in Web Intelligence and Data Miningo circumvent tax liability, was quashed by the Constitutional Tribunal. Ultimately, a type of substance over form principle in the Income Tax Law, article 199a was held constitutional. It permits the taxing authority to determine tax consequences on the basis of the true transaction configured by the parties.作者: 不遵守 時(shí)間: 2025-3-30 14:16
Book 2012nada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem.? The proliferation of tax avoidance schemes in recent years signa作者: Rinne-Test 時(shí)間: 2025-3-30 18:39
