Suchergebnisse

This book explores the significance of the establishment of the World Trade Organisation (WTO), as well as some of the issues brought into sharper focus by the Seattle demonstrations of 1999. Located within the broader study of global governance, Multilateralism and the World Trade Organisation offers a critical examination of the legal framework of the WTO. The book uncovers a series of discriminatory practices embedded in the WTO's legal framework, which act to the disadvantage of smaller, developing and transitional states.

Abstract
Every taxable arrangement is subject to an anti-abuse test. Abusive arrangements are treated as not valid for tax purposes, which is similar to the treatment of artificial arrangements in civil law. The European Union has introduced in its Anti-Tax Avoidance Directive a general anti-abuse test which must be transposed into the domestic laws of Member States. Such a test has its inner structure, consisting of an elimination and requalification stage, while the elimination stage entails genuineness and a tax benefit test. The general anti-abuse test has a great potential (or scalability when speaking in the language of start-ups) of being automated and integrated into different legal application processes (such as taxpayer self-assessment systems, transactions certified by public notary or merger and acquisition deals) to discover debt push down abuses or other arrangement structures which may have abusive content. While the best method for create a reliable algorithm is a decision tree type model, the inner ambiguity of the general anti-abuse test prevents using the full benefits of automation of tax laws. The purpose of this article is to design a decision tree type model for the test and address the main challenges of such a model, both from the perspective of the clarity of concepts and the quality of input information such an engine would use.

This paper was originally written for Eugene McCann, Geography 362W Geography of Urban Built Environments. The assignment asked students to explore some aspect of urbanization locally or globally and research how it has been influenced or influences wider social, political, economic, cultural, or environmental processes. The paper uses APA citation style.

Makassar City as the capital city of South Sulawesi province has the potential and opportunity to develop its fishery industry to become the center of the largest fishery industry in Eastern Indonesia. One of the fishing ports in Makassar City is a Paotere fish landing station. The Paotere fish landing station is in the northern part of Makassar City and is located on Jl. Sabutung I No.3, Kelurahan Gusung, Ujung Tanah District, Makassar City and is the center of a fishing port that has many activities and is related to fish auction needs, such as auction, fish unloading, and ship supplies. This study aims to identify fish landing base areas in the city of Makassar, and in general, can be a reference for the Makassar City Government in determining development strategies in planning and designing fish landing bases in Makassar and Sulawesi cities. This study is based on a rationalistic descriptive paradigm with a normative architectural criticism approach which refers to the urban design elements of Hamid Shirvani's theory (grand concept / grand theory). The results of this study indicate the need for planning and redesigning the Paotere fish landing station area in Makassar city.