Supplementing Consolidation and Apportionment with Anti-Abuse ProvisionsMarcel GerardEdoardo Traversa
Sign up with one click: Facebook Twitter Google Share on Facebook antiabuse (ˌæntɪəˈbjuːs) adj designed to prevent abuse Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 201...
Tax Treaties in Conflict With the EC Treaty: The Incompatibility of Anti-Abuse Provisions and EC Law The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can ... Essers,P.,Offermanns,... -...
The Vatican panel is meant to supervise efforts by national Catholic churches to adapt to and enforce the new anti-child abuse provisions introduced in recent years. Its remit does not extend to reviewing specific cases of abuse or cover up, though its report might include data...
The need for an overriding ‘abuse of law’ type mechanism to counteract potentially abusive or unintended tax consequences has been long debated in the UK, and we now have the benefit of being able to consider the equivalent provisions already in place in the majority of significant and sophis...
You recognize Registry may not apply a Block in real-time and there may be reasonable delays in the provision of the Service. 6.3. Limitations of Liability. NEITHER REGISTRY, REGISTRAR AND/OR ANY THIRD PARTY AGENT(S) ON BEHALF OF THE REGISTRY OR REGISTRAR (INCLUDING WIHTOUT LIMITATION ...
it must be proven that foreclosure is both capable of occurring 80 Directive 2014/104/EU of the European Parliament and of the Council of 26 November 2014 on certain rules governing actions for damages under national law for infringements of the competition law provisions of the Member States ...
the incorporation of double tax treaties into domestic law takes place differently in various countries; some countries do not have GAAR at all, while others have well developed doctrines or an express statutory provision, or even the combination of both; also, some states expli...
The EC's decision orders Apple to stop applying these anti-steering provisions on developers offering music streaming services on the App Store. This is a landmark case for global tech antitrust, having prompted a thorough antitrust review of app store market dynamics and influenc...
By signing up, you agree to our user agreement (including class action waiver and arbitration provisions), and acknowledge our privacy policy. More Like This Royals Prince Harry’s Relationship With Sentebale Began to Deteriorate Months Ago, According to Source Prince Harry, who c...