FBtwitterLinkedinEmail The abolition of the solidarity levy for individuals is no doubt the flagship amendment of the Finance (Miscellanous Provisions) Act 2023 (the “Act”). This means that local dividend is fully exempt. Subscribe and download the full PDF for our opinion, the key measures ...
语言模型(LMs)可以根据参数大小进行分类,研究社区创造了“大型语言模型(LLM)”一词,用于通常超过70亿参数的PLMs[Zhao等人,2023]。LLMs的技术演变导致了显著的同质化水平[Bommasani等人,2021],这意味着单一模型可以在广泛的任务中产生强大的性能。LLMs的能力促进了各种形式的多模态数据(例如文本、图像、音频、视频和...
December 4, 2023Financing underpins all aspects of the transition.The world faces a $41 trillion mitigation investment gap to 2030, with emerging markets facing a higher gap as a share of their GDP.There is also an adaptation financing gap of $600 billion required annually to 2050, which is...
IBM 3Q 2023 Earnings October 25, 2023 ibm.com/investor Forward-looking statements and non-GAAP information Certain comments made in this presentation may be characterized as forward looking under the Private Securities Litigation Reform Act of 1995. Forward- looking statements are based on the ...
As an example of how this industry can change over time, consider the Tax Cuts and Jobs Act (TCJA) passed in the U.S. in 2017. It eliminated “advanced refunding” (i.e., refinancing) of tax-exempt debt with additional tax-exempt issuances, causing taxable issuances to increase by 4x:...
Although there are no limitations on the amount of a guaranteeper se, the provisions of the Companies Act may in practice limit the amount of a guarantee that can be considered valid and enforceable. In particular, Finnish limited liability companies may not provide guarantees if doing so would...
under the Reciprocal Enforcement of Commonwealth Judgments Act 1921 (RECJA) (for judgments obtained before 1 March 2023), the Reciprocal Enforcement of Foreign Judgments Act 1959 (REFJA) (for judgments obtained on or after 1 March 2023), and/or the Choice of Court Agreements Act 2016 (CCAA)...
In this circumstance, corporate CSR reports act as interviews, and CDP data acts like survey responses. We combined these two datasets for individual corporations. In addition, sectoral data from the Bloomberg Company Profile and the BICS is applied to study corporate aggregated behavior. In ...
Section 125 plans offer employers a lot of tax-saving benefits. Employers save on theFederal Insurance Contributions Act (FICA)tax, theFederal Unemployment Tax Act (FUTA)tax, the State Unemployment Tax Act (SUTA) tax, and workers' compensation insurance premiums for each participant in the plan...
Public Finance Advisory - American Recovery and Reinvestment Tax Act (ARRTA) Bond Provisions Update - Summary of Treasury Department Notices Providing Interim GuidanceChristie Lombard Martin