LEADER 01104nam a22002891i 4500 001 991002802039707536 005 20030806182718.0 008 030925s1949 it a||||||||||||||||ita 035 $ab12340455-39ule_inst 035 $aARCHE-038799$9ExL 040 $aBiblioteca Interfacoltà$bita$cA.t.i. Arché s.c.r.l. Pandora Sicilia s.r.l. 082 04$a013.945 245 03$aLe scienze /$ca cura di Sandro Piantanida, Lamberto Diotallevi, Giancarlo Livraghi 260 $aMilano :$bLibreria Vinciana,$c1949 300 $aXII, 280 p. :$bill. ;$c25 cm 440 0$aAutori italiani del '600 ;$v2 650 4$aLibri italiani$xSec. 17.-19.$xCataloghi di vendita 700 1 $aPiantanida, Sandro 700 1 $aDiotallevi, Lamberto 700 1 $aLivraghi, Giancarlo 907 $a.b12340455$b02-04-14$c08-10-03 912 $a991002802039707536 945 $aLE002 013.945 PIA 945 $aLE002 Bibl. II E 5/II$g1$i2002000059574$lle002$nV. 2$on$pE0.00$q-$rl$s- $t0$u0$v0$w0$x0$y.i12742806$z08-10-03 996 $aScienze$9104172 997 $aUNISALENTO 998 $ale002$b08-10-03$cm$da $e-$fita$git $h3$i1 LEADER 05306nam 2200661 450 001 9910131336103321 005 20230807214024.0 010 $a1-118-66030-7 010 $a1-118-66027-7 010 $a1-118-66028-5 035 $a(CKB)3710000000375288 035 $a(EBL)1895531 035 $a(SSID)ssj0001438755 035 $a(PQKBManifestationID)12550549 035 $a(PQKBTitleCode)TC0001438755 035 $a(PQKBWorkID)11378127 035 $a(PQKB)11666753 035 $a(MiAaPQ)EBC1895531 035 $a(DLC) 2015004371 035 $a(Au-PeEL)EBL1895531 035 $a(CaPaEBR)ebr11033612 035 $a(CaONFJC)MIL769841 035 $a(OCoLC)905988600 035 $a(EXLCZ)993710000000375288 100 $a20150330h20152015 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 04$aThe seismoelectric method $etheory and applications /$fAndre? Revil [and three others] 210 1$aChichester, England :$cWiley Blackwell,$d2015. 210 4$d©2015 215 $a1 online resource (303 p.) 300 $aIncludes index. 311 $a1-118-66026-9 320 $aIncludes bibliographical references at the end of each chapters and index. 327 $aTitle Page; Copyright Page; Contents; Foreword by Bernd Kulessa; Foreword by Niels Grobbe; Preface; Acknowledgments; Chapter 1 Introduction to the basic concepts; 1.1 The electrical double layer; 1.1.1 The case of silica; 1.1.1.1 A simplified approach; 1.1.1.2 The general case; 1.1.2 The case of clays; 1.1.3 Implications; 1.2 The streaming current density; 1.3 The complex conductivity; 1.3.1 Effective conductivity; 1.3.2 Saturated clayey media; 1.4 Principles of the seismoelectric method; 1.4.1 Main ideas; 1.4.2 Simple modeling with the acoustic approximation 327 $a1.4.2.1 The acoustic approximation in a fluid 1.4.2.2 Extension to porous media; 1.4.3 Numerical example of the coseismic and seismoelectric conversions; 1.5 Elements of poroelasticity; 1.5.1 The effective stress law; 1.5.2 Hooke ?s law in poroelastic media; 1.5.3 Drained versus undrained regimes; 1.5.4 Wave modes in the pure undrained regime; 1.6 Short history; 1.7 Conclusions; Chapter 2 Seismoelectric theory in saturated porous media; 2.1 Poroelastic medium filled with a viscoelastic fluid; 2.1.1 Properties of the two phases; 2.1.2 Properties of the porous material 327 $a2.1.3 The mechanical equations 2.1.3.1 Strain-stress relationships; 2.1.3.2 The field equations; 2.1.3.3 Note regarding the material properties; 2.1.3.4 Force balance equations; 2.1.4 The Maxwell equations; 2.1.5 Analysis of the wave modes; 2.1.6 Synthetic case studies; 2.1.7 Conclusions; 2.2 Poroelastic medium filled with a Newtonian fluid; 2.2.1 Classical Biot theory; 2.2.2 The u-p formulation; 2.2.3 Description of the electrokinetic coupling; 2.3 Experimental approach and data; 2.3.1 Measuring key properties; 2.3.1.1 Measuring the cation exchange capacity and the specific surface area 327 $a2.3.1.2 Measuring the complex conductivity 2.3.1.3 Measuring the streaming potential coupling coefficient; 2.3.2 Streaming potential dependence on salinity; 2.3.3 Streaming potential dependence on pH; 2.3.4 Influence of the inertial effect; 2.4 Conclusions; Chapter 3 Seismoelectric theory in partially saturated conditions; 3.1 Extension to the unsaturated case; 3.1.1 Generalized constitutive equations; 3.1.2 Description of the hydromechanical model; 3.1.3 Maxwell equations in unsaturated conditions; 3.2 Extension to two-phase flow 327 $a3.2.1 Generalization of the Biot theory in two-phase flow conditions 3.2.2 The u-p formulation for two-phase flow problems; 3.2.3 Seismoelectric conversion in two-phase flow; 3.2.4 The effect of water content on the coseismic waves; 3.2.5 Seismoelectric conversion; 3.3 Extension of the acoustic approximation; 3.4 Complex conductivity in partially saturated conditions; 3.5 Comparison with experimental data; 3.5.1 The effect of saturation; 3.5.2 Additional scaling relationships; 3.5.3 Relative coupling coefficient with the Brooks and Corey model 327 $a3.5.4 Relative coupling coefficient with the Van Genuchten model 330 $aThe seismoelectric method consists of measuring electromagnetic signals associated with the propagation of seismic waves or seismic sources in porous media. This method is useful in an increasing number of applications, for example to characterize aquifers, contaminant plumes or the vadose zone. This book provides the first full overview of the fundamental concepts of this method. It begins with a historical perspective, provides a full explanation of the fundamental mechanisms, laboratory investigations, and the formulation of the forward and inverse problems. It provides a recent extension 606 $aSeismic prospecting 606 $aProspecting$xGeophysical methods 615 0$aSeismic prospecting. 615 0$aProspecting$xGeophysical methods. 676 $a622/.1592 700 $aRevil$b Andre?$f1970-$01183367 702 $aRevil$b Andre? 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910131336103321 996 $aThe seismoelectric method$92883796 997 $aUNINA LEADER 10868nam 22005293 450 001 9910915786103321 005 20240711172639.0 010 $a90-8722-855-4 035 $a(MiAaPQ)EBC30965538 035 $a(Au-PeEL)EBL30965538 035 $a(OCoLC)1410593879 035 $a(CKB)29026788900041 035 $a(EXLCZ)9929026788900041 100 $a20231125d2023 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aDispute Resolution under Tax Treaties and Beyond 205 $a1st ed. 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2023. 210 4$d©2023. 215 $a1 online resource (1261 pages) 225 1 $aEC and International Tax Law Series ;$vv.20 311 08$aPrint version: Maisto, Guglielmo Dispute Resolution under Tax Treaties and Beyond Amsterdam : IBFD Publications USA, Incorporated,c2023 9789087228545 327 $aCover -- Title -- Copyright -- Acknowledgements -- Foreword -- Part One: Paragraph 1 of Article 25 of the OECD Model -- Chapter 1: Paragraph 1 of Article 25 of the OECD Model - Persons Entitled to MAP -- 1.1. Introduction -- 1.2. Persons entitled to make the MAP request in transfer pricing situations where two separate taxpayers are involved -- 1.3. To which competent authority should the request be made, considering the difference between the wording of article 25(1) under the OECD Model (2017) and the UN Model (2017)? -- Chapter 2: Actions of One or Both Contracting States -- 2.1. Introduction -- 2.2. Historical evolution of the term "action" -- 2.2.1. The 1920s works of the League of Nations and the Rome Double Tax Convention -- 2.2.2. The Mexico and London Draft Conventions -- 2.2.3. The work of the OECD -- 2.3. The guidance included in the Commentary -- 2.3.1. Change to a contracting state's tax law -- 2.3.2. Return in a self-assessment system -- 2.3.3. Audit -- 2.3.4. Transfer pricing and amended tax return -- 2.3.5. Judicial decisions -- 2.3.6. Other examples: APAs and audit settlements -- Chapter 3: The Meaning of "Result or Will Result inTaxation Not in Accordance with the Provisions of This Convention" -- 3.1. Introduction -- 3.2. From an objective to a subjective condition -- 3.3. The phrase "result or will result" -- 3.4. The phrase "in taxation not in accordance with the provisions of this Convention" -- 3.5. Conclusion -- Chapter 4: Time Limits for Submitting the Case -- 4.1. Introduction -- 4.2. Historical evolution of the provision -- 4.2.1. The Draft OECD Model (1963) -- 4.2.2. The OECD Model (1977) -- 4.2.3. The 2008 Update to the OECD Model -- 4.3. Overview of current treaty practice -- 4.4. The computation of the 3-year time limit -- Chapter 5: Acceptance and Denial of MAP Requests and Related Remedies -- 5.1. Introduction. 327 $a5.2. Why is access/denial of MAPs an issue? The special nature of MAPs and arbitration in tax treaties -- 5.3. Judicial control of the decision of denial of access to the MAP -- 5.4. Access/denial of access to MAP in the MEMAP, BEPS Action 14 Minimum Standard and article 25 of the OECD Model -- 5.4.1. Preliminary remarks -- 5.4.2. The MEMAP (2007) -- 5.4.3. BEPS Action 14 (2015): An overview -- 5.4.4. MLI (2016) -- 5.4.5. Article 25 of the OECD Model: Access and exceptions to access to the MAP -- 5.4.5.1. Facilitating access to MAP (new drafting of article 25(1) of the OECD Model) and communications of "denials of access" to the other competent authorities -- 5.4.5.2. Good faith creates a presumption in favour of MAP access -- 5.4.5.3. Exceptions to MAP and the presumption of MAP access -- 5.4.6. A final reflection on the Commentary on Article 25 of the OECD Model and access to MAP -- 5.5. The 2021 public consultation on BEPS Action 14 and some countries' position: Remaining obstacles to MAP access -- 5.5.1. The OECD public consultation in 2021: Defining MAP access, common documentation and suspension of collection of tax debts during the MAP -- 5.5.2. The input received by the OECD in the public consultation -- 5.5.3. The position on access to MAP in some countries and its connection with arbitration -- 5.5.4. Conclusion -- 5.6. The remedies against denial of access (including the interaction of MAP access and bilateral investment treaties) -- 5.6.1. Introduction -- 5.6.2. Consultation with the other competent authorities on admission of MAP requests -- 5.6.3. Corresponding adjustments -- 5.6.4. Domestic courts and the solution in the Dispute Resolution Directive -- 5.6.5. Mediation/ombudsman intervention for access to MAP -- 5.6.6. Bilateral investment treaties. 327 $a5.7. Access/denial of access to MAP: An assessment of the current situation and the need for a fresh approach -- 5.8. Annex 1: BEPS Action 14: Minimum standard and access to MAP -- 5.8.1. Minimum standard -- 5.8.2. Best practices -- Part Two: Paragraph 2 of Article 25 of the OECD Model -- Chapter 6: Judicial Control of the MAP Process -- 6.1. Introduction -- 6.2. MAP issues within tax litigation -- 6.2.1. Would the alleged mismanagement of a MAP procedure affect the legality of taxation? -- 6.2.2. Is a MAP agreement binding for tax courts? -- 6.2.2.1. If the taxpayer refuses the MAP agreement -- 6.2.2.2. If the taxpayer accepts the MAP agreement -- 6.3. MAP issues outside tax litigation -- 6.3.1. Direct litigation against MAP procedures -- 6.3.1.1. Is court action possible against decisions denying access to a MAP? -- 6.3.1.1.1. Admissibility of applications -- 6.3.1.1.2. Reasons for the denial of a MAP request -- 6.3.1.1.3. Margin of appreciation by tax administration -- 6.3.1.1.4. Efficiency of litigation -- 6.3.1.2. Is court action possible against a lengthy MAP or a failure to reach an agreement? -- 6.3.1.3. Is court action possible for the taxpayer against a MAP agreement on the grounds that it violates the tax treaty? -- 6.3.2. Court action claiming compensation for the mismanagement of the MAP process by the tax administration -- 6.4. Conclusion -- Chapter 7: A Judicial Experience on MAPs in the Context of the Domestic Legal System -- 7.1. Introduction -- 7.2. The MAP and domestic proceedings in the Netherlands - Some general aspects -- 7.3. Interaction between MAPs and domestic legal proceedings in the Netherlands -- 7.4. Judicial control of the MAP process in the Netherlands -- 7.5. Personal judicial experience with MAPs -- 7.6. Final remarks -- Part Three: Paragraphs 3 and 4 of Article 25 of the OECD Model. 327 $aChapter 8: The Resolution of "Difficulties" or "Doubts" Related to the Interpretation and Application of a Tax Treaty and Consultation in Cases Not Provided for in the Treaty -- 8.1. Introduction -- 8.2. Historical background on article 25 of the OECD Model and in particular on article 25(3) -- 8.2.1. The 1928 League of Nations Draft Conventions -- 8.2.2. The Mexico (1943) and London (1946) Draft Conventions -- 8.2.3. The 1963 OECD Model and beyond -- 8.3. The first sentence of article 25(3) of the OECD Model: Resolving difficulties or doubts in the interpretation or application of the tax treaty through the MAP -- 8.3.1. General -- 8.3.2. The competent authorities are not allowed to change the treaty -- 8.3.3. Cases in which the competent authorities can conclude an interpretative mutual agreement -- 8.3.3.1. General -- 8.3.3.2. Doubts and difficulties regarding the application or interpretation of the treaty -- 8.3.4. The Commentary on Article 25 of the OECD Model -- 8.3.4.1. General -- 8.3.4.2. The phrase "difficulties arising from the application" -- 8.3.4.3. Difficulties of interpretation -- 8.3.4.4. Commentaries on other articles of the OECD Model -- 8.3.4.5. Difficulties and doubts according to the 2016 US Model -- 8.3.4.6. Double taxation and double exemption: Difficulty regarding the application or interpretation of a treaty -- 8.3.5. The relationship between the first sentence of article 25(3) of the OECD Model and article 3(2) of the OECD Model -- 8.3.5.1. General -- 8.3.5.2. Qualification conflicts -- 8.3.5.3. Interpretative mutual agreement is part of the treaty context -- 8.3.6. Testing by the judge -- 8.3.6.1. Marginal test -- 8.3.6.2. Relationship with former supreme judge decisions. 327 $a8.3.6.3. Further illustrations of a judge independently interpreting the tax treaty and declaring a MAP reaching another result as not binding (no difficulty) -- 8.3.6.4. Supreme judges' diverging views in contracting states -- 8.3.7. Qualification of an interpretative MAP under international law -- 8.3.7.1. Treaty under international law? -- 8.3.7.2. German Federal Tax Court case law and internal effect -- 8.3.7.3. Some other jurisdictions -- 8.4. The second sentence of article 25(3) of the OECD Model: Joint consultation by the competent authorities for the elimination of double taxation in cases not provided for -- 8.4.1. General -- 8.4.2. Cases not provided for in a tax treaty -- 8.4.2.1. Commentary on the OECD Model -- 8.4.2.2. The role of articles 21 and 22 of the OECD Model -- 8.4.3. No duty -- Chapter 9: Dangerous Transplantation: Importing Big Government into Article 3(2) of the 2017 OECD Model Tax Convention -- 9.1. Introduction -- 9.2. Article 3(2) of the 2017 OECD Model -- 9.2.1. A poorly conceived and drafted addition -- 9.2.2. The Commentary on the changes to the Model clause -- 9.3. Where did the idea originate? -- 9.3.1. Relevant US tax treaty history -- 9.3.2. US administrative law and big government -- 9.4. The positions of others on deference to the administrative interpretation of law -- 9.4.1. Reticence among European courts about interpretive mutual agreements -- 9.4.2. Deference to the administrative interpretation of law further afield: South Africa -- 9.5. The apparent clarification of article 3(2) in 2017 -- 9.6. Post-2017 adoption in tax treaty practices beyond the United States -- 9.7. Publicity and interpretive mutual agreements -- 9.8. Conclusion -- Chapter 10: Scope of Arbitration under the OECD and UN Model Provisions -- 10.1. Introduction -- 10.2. Preconditions for arbitration. 327 $a10.2.1. Presentation of a case under article 25(1). 330 $aDispute Resolution under Tax Treaties and Beyond is a detailed and comprehensive study on tax dispute resolution mechanisms, with a specific focus on tax treaty disputes. 410 0$aEC and International Tax Law Series 606 $aDouble taxation$vTreaties 606 $aDispute resolution (Law) 615 0$aDouble taxation 615 0$aDispute resolution (Law) 676 $a343.040269 700 $aMaisto$b Guglielmo$0145302 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910915786103321 996 $aDispute Resolution under Tax Treaties and Beyond$94303297 997 $aUNINA