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Advances in Information Systems Development : Information Systems Development, Organizational Aspects, and Societal Trends
| Advances in Information Systems Development : Information Systems Development, Organizational Aspects, and Societal Trends |
| Autore | Rodrigues da Silva Alberto |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Cham : , : Springer, , 2024 |
| Descrizione fisica | 1 online resource (232 pages) |
| Altri autori (Persone) |
Mira da SilvaMiguel
EstimaJacinto BarryChris LangMichael LingerHenry SchneiderChristoph |
| Collana | Lecture Notes in Information Systems and Organisation Series |
| ISBN |
9783031571893
9783031571916 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Preface -- Conference Organization -- Program Committee Members -- Contents -- A Neural Network Regression Model Supported by Multi-Criteria Methods for Ranking Prediction in Sustainable Development Assessment -- 1 Introduction -- 2 Literature Review -- 3 Methodology -- 3.1 The MLP Regressor -- 3.2 The TOPSIS Method -- 3.3 The Gini Coefficient-Based Weighting Method -- 3.4 The Weighted Spearman Rank Correlation Coefficient -- 3.5 The SDG 7 Evaluation Criteria -- 3.6 The Dataset -- 4 Results -- 5 Conclusions -- References -- A New Architecture for Data Analysis on Blockchain Without Data Replication -- 1 Introduction -- 2 Research Methodology -- 3 Systematic Literature Review Planning -- 4 Systematic Literature Review Conducting -- 5 Systematic Literature Review Reporting -- 5.1 RQ1: Which Distributed File Systems Are Used with Blockchain? -- 5.2 RQ2: How Is Data Accessed for Analysis on Architectures Using Blockchain and Distributed File Systems? -- 5.3 RQ3: Which Are the Streaming Data Architectures Used in Blockchain? -- 6 Discussion -- 6.1 Proof of Concept -- 6.2 Proposed Applications -- 7 Related Work -- 8 Conclusion -- References -- Core Operational Business-IT Alignment: Current Trends and Open Challenges -- 1 Introduction -- 2 Methodology of the Study -- 3 Modelling the Business Process Layer and Application Layer -- 4 Linking the Business Process Layer and the Application Layer -- 5 Exploring the Alignment Between the Business Process Layer and the Application Layer -- 6 Assisting Users with Tooling Support for Alignment Purposes -- 7 Providing Case Studies and Benchmarks to Evaluate Alignment Solutions -- 8 Discussion -- 9 Research Perspectives and Next Steps -- 10 Conclusion -- References -- Does Participation Matter? Exploring Upper Secondary School Students' Expectations and Perceptions of Value in IS Outreach Programs.
1 Introduction -- 2 Theoretical Basis -- 2.1 Related Research -- 2.2 Service Dominant Logic and Value Co-Creation -- 2.3 Participatory Approach -- 3 Research Design -- 3.1 Data Gathering -- 3.2 Data Analysis -- 4 Findings -- 4.1 Student Career Plans -- 4.2 Understanding Information Processing Science as a Study Field -- 4.3 Students' Expectations -- 4.4 Perceived Value by Students -- 4.5 Value Proposals to Others -- 4.6 Effect of Participation -- 5 Discussion -- 6 Conclusion -- References -- Emerging Trends in XR-mediated Virtual Team Collaboration in Digital Workspaces: A Systematic Literature Review -- 1 Introduction -- 2 Methodology -- 3 Results -- 3.1 XR Technologies -- 3.2 Types of Teams -- 3.3 Application Areas -- 3.4 Collaboration Modes -- 3.5 Key Actions -- 3.6 Emerging Trends -- Trend 1: AR/MR-Based Assistance -- Trend 2: VR-Based Design and Review -- Trend 3: VR-Based Decision-Making -- Trend 4: VR-Based Meetings and Social Events -- 3.7 Drivers of Utilizing XR -- 4 Discussion -- 4.1 Model of XR Applied in Virtual Teams -- 4.2 Research Avenues -- 4.3 Limitations -- 5 Conclusion -- References -- Enriched Discretisation: Information Fusion from Supervised and Unsupervised Processing -- 1 Introduction -- 2 Data Mining in Rough Set Approach -- 3 Transformations Applied to Input Domain -- 4 Stylometric Features and Conditional Processing -- 4.1 Characteristics of Stylometric Attributes -- 4.2 Attributing Authorship as an Example of Classification Task -- 4.3 Fusion of Information Resulting from Supervised and Unsupervised Discretisation -- 4.4 Inferring Decision Rules from Stylometric Data -- 5 Results from Experiments -- 5.1 Discretisation of Attributes: Supervised, Unsupervised, and Combined -- 5.2 Performance Evaluation for Rule-Based Classifiers -- 5.3 Discussion of Results -- 6 Conclusions -- References. Exploring Barriers and Engagement in Digital Workplaces: An Analysis Spanning the Periods Before, During, and After COVID -- 1 Introduction -- 2 Background -- 3 Research Methodology -- 3.1 Data Analysis for RQ1 to RQ3 -- 3.2 Data Analysis for RQ4 -- 4 Barriers Experienced by Employees Working Remotely During the Covid-19 Lockdown -- 5 Discussion -- 6 Conclusion -- Appendix A: Online Survey for investigation of RQ1 to RQ3 -- Appendix B: Interview Questions for investigation of RQ1 to RQ3 -- Appendix C: Part of Online Survey for investigation of RQ4 -- References -- Ontology-Based Digital Twin Framework Using Contextual Affordances for Worker Assistance in Smart Factories -- 1 Introduction -- 2 State of the Art -- 2.1 Smart Factory -- 2.2 Digital Twin -- 2.3 Semantic Digital Twin -- 2.4 Worker Assistance System and Contextual Affordances -- 3 Scenarios in Smart Factory -- 4 Ontology-Based Environment Model for Digital Twin -- 4.1 Assessment of Ontology-based Digital Twin via Thought Experiment -- 5 Ontology-Based Contextual Affordances -- 6 Implementation and Evaluation -- 6.1 Augmented Reality Application Using Digital Twin with Modeled Contextual Affordance Information -- 6.2 Qualitative Evaluation of AR Application that Uses Ontology-Based Digital Twin -- 7 Conclusion and Future Work -- References -- The Influence of Hybrid Agile-Adaptive and Traditional IT Governance Mechanisms on Digital Transformation and Organizational Performance in the Indonesian Banking and Insurance Industries -- 1 Introduction -- 2 Theoretical Foundation -- 2.1 Traditional IT Governance Mechanisms Influence on Digital Transformation -- 2.2 Agile-Adaptive IT Governance Mechanisms Influence on Digital Transformation -- 2.3 Digital Transformation Influence on OrganizationalPerformance -- 2.4 Research Conceptual Framework -- 3 Research Methodology -- 3.1 Data Collection Method. 3.2 Data Analysis Method -- 4 Results -- 4.1 Measurement Model -- 4.2 Structural Model -- 5 Discussion -- 5.1 Traditional IT Governance Mechanisms Influence on Digital Transformation -- 5.2 Agile-adaptive IT Governance Mechanisms Influence on Digital Transformation -- 5.3 Digital Transformation Influence on OrganizationalPerformance -- 6 Conclusion -- Appendix: Respondent Profile and Instrument Items -- References -- Unveiling the User Experience: A Synthesis of Cognitive Neuroscience Methods in Digital Product Design -- 1 Introduction -- 2 Methodology -- 3 Results -- 3.1 Analysis of Selected Experimental Studies -- 3.2 Generalized Procedure for Designing and ConductingExperiments -- 3.3 Best Practices for Conducting Experiments in UX Research -- 4 Summary -- References. |
| Record Nr. | UNINA-9910874666903321 |
Rodrigues da Silva Alberto
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| Cham : , : Springer, , 2024 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advances in Information Systems Development : AI for IS Development and Operations / / edited by Gheorghe Cosmin Silaghi, Robert Andrei Buchmann, Virginia Niculescu, Gabriela Czibula, Chris Barry, Michael Lang, Henry Linger, Christoph Schneider
| Advances in Information Systems Development : AI for IS Development and Operations / / edited by Gheorghe Cosmin Silaghi, Robert Andrei Buchmann, Virginia Niculescu, Gabriela Czibula, Chris Barry, Michael Lang, Henry Linger, Christoph Schneider |
| Autore | Silaghi Gheorghe Cosmin |
| Edizione | [1st ed. 2023.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2023 |
| Descrizione fisica | 1 online resource (249 pages) |
| Disciplina | 004.21 |
| Altri autori (Persone) |
BuchmannRobert Andrei
NiculescuVirginia CzibulaGabriela BarryChris LangMichael LingerHenry SchneiderChristoph |
| Collana | Lecture Notes in Information Systems and Organisation |
| Soggetto topico |
Business information services
Electronic data processing—Management Application software Database management Business Information Systems IT Operations Computer and Information Systems Applications Database Management System |
| ISBN | 3-031-32418-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | A DSR study on Iterative Tool Development to Measure IT Process Maturity in an Agile Context -- A living lab perspective on information systems development process -- Cloud-based Business Intelligence Solutions in the Management of Polish Companies -- Conceptualizing Node.js Projects: a Graph-oriented Technology-specific Modeling Method -- Employing Graph Databases for Business Process Management and Representation -- IT Alignment as a Roadmap for Digital Transformation Success. |
| Record Nr. | UNINA-9910734835403321 |
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Silaghi Gheorghe Cosmin
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| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2023 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advances in Information Systems Development [[electronic resource] ] : Information Systems Beyond 2020 / / edited by Alena Siarheyeva, Chris Barry, Michael Lang, Henry Linger, Christoph Schneider
| Advances in Information Systems Development [[electronic resource] ] : Information Systems Beyond 2020 / / edited by Alena Siarheyeva, Chris Barry, Michael Lang, Henry Linger, Christoph Schneider |
| Edizione | [1st ed. 2020.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 |
| Descrizione fisica | 1 online resource (XII, 213 p. 45 illus., 14 illus. in color.) |
| Disciplina | 004.21 |
| Collana | Lecture Notes in Information Systems and Organisation |
| Soggetto topico |
Application software
Management information systems Computer science Computers User interfaces (Computer systems) Information Systems Applications (incl. Internet) Business Information Systems Management of Computing and Information Systems Models and Principles User Interfaces and Human Computer Interaction Computer Applications |
| ISBN | 3-030-49644-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | A Metamodeling Approach to Teaching Conceptual Modeling "at Large" -- Beyond Reading Media and Interaction Behaviour: Cognitive Implications of Digitized Reading Patterns -- Gendering and Segregation in Girls’ Perceptions of IT as a Career Choice – A Nexus Analytic Inquiry -- I Rest My Case! The Possibilities and Limitations of Blockchain- Based IP Protection -- Mapping Digital Technologies for Channel Integration Activities -- Assessing Requirements for Decision Support Systems in Humanitarian Operations -- Smart Grid Challenges through the lens of the European General Data Protection Regulation -- Swedish Undergraduate Information Systems Curricula: A Comparative Study -- Demographical Changes of Student Subgroups in MOOCs: Towards Predicting At-Risk Students -- Usable Usability Heuristics for Game Developers -- Towards a Human-Centered Approach for VRET Systems: case study for acrophobia -- Watching People Making Decisions: A Gogglebox on Online Consumer Interaction. |
| Record Nr. | UNISA-996465450503316 |
| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Advances in Information Systems Development : Information Systems Beyond 2020 / / edited by Alena Siarheyeva, Chris Barry, Michael Lang, Henry Linger, Christoph Schneider
| Advances in Information Systems Development : Information Systems Beyond 2020 / / edited by Alena Siarheyeva, Chris Barry, Michael Lang, Henry Linger, Christoph Schneider |
| Edizione | [1st ed. 2020.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 |
| Descrizione fisica | 1 online resource (XII, 213 p. 45 illus., 14 illus. in color.) |
| Disciplina |
004.21
003 |
| Collana | Lecture Notes in Information Systems and Organisation |
| Soggetto topico |
Application software
Management information systems Computer science Computers User interfaces (Computer systems) Information Systems Applications (incl. Internet) Business Information Systems Management of Computing and Information Systems Models and Principles User Interfaces and Human Computer Interaction Computer Applications |
| ISBN | 3-030-49644-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | A Metamodeling Approach to Teaching Conceptual Modeling "at Large" -- Beyond Reading Media and Interaction Behaviour: Cognitive Implications of Digitized Reading Patterns -- Gendering and Segregation in Girls’ Perceptions of IT as a Career Choice – A Nexus Analytic Inquiry -- I Rest My Case! The Possibilities and Limitations of Blockchain- Based IP Protection -- Mapping Digital Technologies for Channel Integration Activities -- Assessing Requirements for Decision Support Systems in Humanitarian Operations -- Smart Grid Challenges through the lens of the European General Data Protection Regulation -- Swedish Undergraduate Information Systems Curricula: A Comparative Study -- Demographical Changes of Student Subgroups in MOOCs: Towards Predicting At-Risk Students -- Usable Usability Heuristics for Game Developers -- Towards a Human-Centered Approach for VRET Systems: case study for acrophobia -- Watching People Making Decisions: A Gogglebox on Online Consumer Interaction. |
| Record Nr. | UNINA-9910416083403321 |
| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advances in Information Systems Development : Methods, Tools and Management / / edited by Nearchos Paspallis, Marios Raspopoulos, Chris Barry, Michael Lang, Henry Linger, Christoph Schneider
| Advances in Information Systems Development : Methods, Tools and Management / / edited by Nearchos Paspallis, Marios Raspopoulos, Chris Barry, Michael Lang, Henry Linger, Christoph Schneider |
| Edizione | [1st ed. 2018.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 |
| Descrizione fisica | 1 online resource (251 pages) |
| Disciplina | 004.21 |
| Collana | Lecture Notes in Information Systems and Organisation |
| Soggetto topico |
Management information systems
Computer science Application software Computers User interfaces (Computer systems) Business Information Systems Management of Computing and Information Systems Information Systems Applications (incl. Internet) Models and Principles User Interfaces and Human Computer Interaction Computer Applications |
| ISBN | 3-319-74817-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Analysing the Relationships between Digital Literacy and Self-Regulated Learning of Undergraduates – A Preliminary Investigation -- Application of RFID Technology to Reduce Overcrowding in Hospital Emergency Departments -- Assessing the Performance of Automated Model Extraction Rules -- A Variational Latent Variable Model with Recurrent Temporal Dependencies for Session-Based Recommendation (VLaReT) -- Combining Multiple Web Accessibility Evaluation Reports Using Semantic Web Technologies -- Employee Security Behaviour: The Importance of Education and Policies in Organisational Settings -- Exploring How Environmental and Personal Factors Influence Knowledge Sharing Behavior Leads to Innovative Work Behavior -- FABIOLA: Towards the resolution of Constraint Optimization Problems in Big Data Environment -- Gaps between Theory and Practice on IT Governance Capabilities -- GUI Interaction Interviews in the Evolving Map of Design Research -- On the Influence of Modification Timespan Weightings in the Location of Bugs in Models -- Product Traceability in Ceramic Industry 4.0: A Design Approach and Cloud-based MES Prototype -- User Evaluations of an App Interface for Cloud-based Identity Management -- User-friendly and Extensible Web Data Extraction. . |
| Record Nr. | UNINA-9910298212303321 |
| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Building sustainable information systems : proceedings of the 2012 International Conference on Information Systems Development / / Henry Linger, Julie Fisher, Andrew Barnden, Chris Barry, Michael Lang, Christoph Schneider, editors
| Building sustainable information systems : proceedings of the 2012 International Conference on Information Systems Development / / Henry Linger, Julie Fisher, Andrew Barnden, Chris Barry, Michael Lang, Christoph Schneider, editors |
| Edizione | [1st ed. 2013.] |
| Pubbl/distr/stampa | New York : , : Springer, , 2013 |
| Descrizione fisica | 1 online resource (xiv, 626 pages) : illustrations (some color) |
| Disciplina |
004
005.7 006.312 |
| Collana | Gale eBooks |
| Soggetto topico |
Database management
Information storage and retrieval systems - Development |
| ISBN | 1-4614-7540-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Preface -- Managing Sustainable Informations Systems Development - Culture, Balance, Mindfulness -- The Role of Trust in the Initial Adoption of Identity Management Systems -- A Conceptual Framework for Aligning Business and Information Systems from Organisational Learning Perspective -- Business and ICT Alignment in Higher Education: A Case Study in Measuring Maturity -- Investigating Post-Outsourcing Decisions: Using the Intellectual Capital View -- Improved Initial Class Diagrams with ATSA: OO -- Information Systems for the Social Wellbeing of Senior Australians -- A Framework for Evaluating the Impact of High Bandwidth Internet Provision and Use on Digital Literacy and Social Life Outcomes in Australia -- A Social-Creative-Cognitive (SCC) Model for Requirements Engineering -- Beyond Interface Design: Considering Learner Cognition When Designing E-Learning Systems -- Methodological Framework for the Transition from Requirements To Software Architectures -- Integrating Enterprise Architecture and IT Service Management -- Software Process Management: A Model-Based Approach -- Improving NDT with Automatic Test Case Generation -- Architectures for Evolving System of Systems in Complex Environments -- A Multimodeling Approach for Quality-Driven Architecture Derivation -- IS Degrees – Sociotechnical or Technosocial? - A Reflective Analysis -- Model-Driven Development of Model Transformations Supporting Traces Generation -- An Approach for Identifying Business Requirements for Development of Prospective ERP Systems -- Conflict in the Value-Chain: An Analysis of Competitive Advantage in Requirements Management of ERPs -- Evolving IT Management Frameworks towards a Sustainable Future -- Improving Efficiency of Managing Projects by Quality-Oriented Modelling Of Processes -- A Performance Management Model for Agile Information Systems Development Teams -- ELISA: Extensible Layer for Internet Services and Applications -- Knowledge Networks and Innovation-Driven Collaborations: A Study in Victoria’s Bio Technology Industry -- Global Development, ICT4D, Education for All -- Towards Improving Information Systems Interoperability in Disaster Management -- Enterprise Architecture Modelling for Corporate Sustainability -- Understanding IS Risk Emergence from Escalation Perspective -- Profiles in Professional Social Networks -- XML Query Adaptation as Schema Evolves? -- Handling the Complexity of ISD Projects with Agile Methods: A Conceptual Foundation -- OptBPPlanner: Automatic Generation of Optimized Business Process Enactment Plans -- Modelling Life Cycles of Generic Object Classes -- It’s About Time: Investigating the Temporal Parameters of Decision Making in Agile Teams -- Towards Monitoring Correspondence between Education Demand and Offer -- IT Governance: A Baseline Implementation Roadmap of a Bank in Thailand -- DBMS Application Layer Intrusion Detection for Data Warehouses -- Crowdsourcing Large-Scale Ecological Monitoring: Identifying Design Principles to Motivate Contributors -- An Analysis of Enterprise Architecture Frameworks from a Coherent Enterprise Description Viewpoint -- Query-Driven Method for Improvement of Data Warehouse Conceptual Model -- Capabilities and Affordances of Virtual Worlds for People with Lifelong Disability -- A Triple-Helix Model of Sustainable Government Information Infrastructure: Case Study of the eProcurement System In The Indonesian Public Sector -- Usability Work in Agile Systems Development Practice: A Systematic Review -- Data and Information Quality Research in Engineering Construction Projects: A Review of Literature -- Aligning Communication Analysis with the Unifying Meta-Model For Enterprise Modeling -- Index. |
| Record Nr. | UNINA-9910437584403321 |
| New York : , : Springer, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Complexity in Information Systems Development : Proceedings of the 25th International Conference on Information Systems Development / / edited by Jerzy Goluchowski, Malgorzata Pankowska, Henry Linger, Chris Barry, Michael Lang, Christoph Schneider
| Complexity in Information Systems Development : Proceedings of the 25th International Conference on Information Systems Development / / edited by Jerzy Goluchowski, Malgorzata Pankowska, Henry Linger, Chris Barry, Michael Lang, Christoph Schneider |
| Edizione | [1st ed. 2017.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2017 |
| Descrizione fisica | 1 online resource (XII, 253 p. 67 illus.) |
| Disciplina | 658.4038 |
| Collana | Lecture Notes in Information Systems and Organisation |
| Soggetto topico |
Management information systems
Computer science Computational complexity Application software Computers User interfaces (Computer systems) Business Information Systems Management of Computing and Information Systems Complexity Information Systems Applications (incl. Internet) Models and Principles User Interfaces and Human Computer Interaction |
| ISBN | 3-319-52593-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | A Conceptual Investigation of Maintenance Deferral and Implementation: Foundation for a Maintenance Lifecycle Model -- A Model-level Mutation Tool to Support the Assessment of the Test Case Quality -- An Open Platform for Studying and Testing Context-Aware Indoor Positioning Algorithms -- Automation of the Incremental Integration of Microservices Architectures -- Browsing Digital Collections with Reconfigurable Faceted Thesauri -- E-Commerce Web Accessibility for People with Disabilities -- Endogenously Emergent Information Systems -- Enterprise Architecture Context Analysis Proposal -- Gossip and Ostracism in Modelling Automorphosis of Multi-agent Systems -- Must-opt Imperatives and Other Stories Make Passengers of Low Cost Carriers’ Feel Put-upon: User Perceptions of Compliance with EU Legislation -- Processes of Creating Infographics for Data Visualization -- Technical Consequences of the Nature of Business Processes -- The Goals Approach: Agile Enterprise Driven Software Development -- The Main Factors Affecting E-voting Service Implementation: The Case of Palestine -- The Perceived Impact of the Agile Development and Project Management Method Scrum on Process Transparency in Information Systems Development. . |
| Record Nr. | UNINA-9910254902003321 |
| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Elastomers : From Theory to Applications / / editors : Gert Heinrich, Michael Lang
| Elastomers : From Theory to Applications / / editors : Gert Heinrich, Michael Lang |
| Pubbl/distr/stampa | Basel : , : MDPI, , [2023] |
| Descrizione fisica | 1 online resource |
| Disciplina | 678 |
| Soggetto topico | Elastomers |
| ISBN | 3-0365-6931-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents -- About the Editors vii -- Preface to "Elastomers: From Theory to Applications" ix -- Sergey Panyukov -- Theory of Flexible Polymer Networks: Elasticity and Heterogeneities -- Reprinted from: Polymers 2020, 12, 767, doi:10.3390/polym12040767 1 -- Thridsawan Prasopdee and Wirasak Smitthipong -- Effect of Fillers on the Recovery of Rubber Foam: From Theory to Applications -- Reprinted from: Polymers 2020, 12, 2745, doi:10.3390/polym12112745 29 -- Umut D. C¸ akmak, Michael Fischlschweiger, Ingrid Graz and Zolt´an Major -- Adherence Kinetics of a PDMS Gripper with Inherent Surface Tackiness -- Reprinted from: Polymers 2020, 12, 2440, doi:10.3390/polym12112440 47 -- Rami Bouaziz, Laurianne Truffault, Rouslan Borisov, Cristian Ovalle, -- Lucien Laiarinandrasana, Guillaume Miquelard-Garnier and Bruno Fayolle -- Elastic Properties of Polychloroprene Rubbers in Tension and Compression during Ageing -- Reprinted from: Polymers 2020, 12, 2354, doi:10.3390/polym12102354 59 -- Alexander V. Agafonov, Anton S. Kraev, Alexander E. Baranchikov and Vladimir K. Ivanov -- Electrorheological Properties of Polydimethylsiloxane/ TiO2-Based Composite Elastomers -- Reprinted from: Polymers 2020, 12, 2137, doi:10.3390/polym12092137 73 -- Jan Plagge and Manfred Kl ¨uppel -- Micromechanics of Stress-Softening and Hysteresis of Filler Reinforced Elastomers with -- Applications to Thermo-Oxidative Aging -- Reprinted from: Polymers 2020, 12, 1350, doi:10.3390/polym12061350 87 -- Gea Prioglio, Silvia Agnelli, Lucia Conzatti, Winoj Balasooriya, Bernd Schrittesser -- and Maurizio Galimberti -- Graphene Layers Functionalized with A Janus Pyrrole-Based Compound in Natural Rubber -- Nanocomposites with Improved Ultimate and Fracture Properties -- Reprinted from: Polymers 2020, 12, 944, doi:10.3390/polym12040944 107 -- Wenbo Luo, Youjian Huang, Boyuan Yin, Xia Jiang and Xiaoling Hu -- Fatigue Life Assessment of Filled Rubber by Hysteresis Induced Self-Heating Temperature -- Reprinted from: Polymers 2020, 12, 846, doi:10.3390/polym12040846 131 -- Khwanchat Promhuad and Wirasak Smitthipong -- Effect of Stabilizer States (Solid Vs Liquid) on Properties of Stabilized Natural Rubber -- Reprinted from: Polymers 2020, 12, 741, doi:10.3390/polym12040741 141 -- Mariapaola Staropoli, Dominik Gerstner, Aurel Radulescu, Michael Sztucki, Benoit Duez, -- Stephan Westermann, Damien Lenoble and Wim Pyckhout-Hintzen -- Decoupling the Contributions of ZnO and Silica in the Characterization of Industrially-Mixed -- Filled Rubbers by Combining Small Angle Neutron and X-Ray Scattering -- Reprinted from: Polymers 2020, 12, 502, doi:10.3390/polym12030502 151 -- Shota Akama, Yusuke Kobayashi, Mika Kawai and Tetsu Mitsumata -- Efficient Chain Formation of Magnetic Particles in Elastomers with Limited Space -- Reprinted from: Polymers 2020, 12, 290, doi:10.3390/polym12020290 167 -- Zhifei Chen, Shuxin Li, Yuwei Shang, Shan Huang, Kangda Wu, Wenli Guo and Yibo Wu -- Cationic Copolymerization of Isobutylene with 4-Vinylbenzenecyclobutylene: Characteristics -- and Mechanisms -- Reprinted from: Polymers 2020, 12, 201, doi:10.3390/polym12010201 177 -- Christopher G. Robertson, Sankar Raman Vaikuntam and Gert Heinrich -- A Nonequilibrium Model for Particle Networking/Jamming and Time-Dependent Dynamic -- Rheology of Filled Polymers -- Reprinted from: Polymers 2020, 12, 190, doi:10.3390/polym12010190 193. |
| Altri titoli varianti | Elastomers |
| Record Nr. | UNINA-9910683375903321 |
| Basel : , : MDPI, , [2023] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The Implementation and Lasting Effects of the Multilateral Instrument
| The Implementation and Lasting Effects of the Multilateral Instrument |
| Autore | Kofler Georg |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 |
| Descrizione fisica | 1 online resource (1014 pages) |
| Disciplina | 341.484 |
| Altri autori (Persone) |
LangMichael
OwensJeffrey |
| Collana | WU |
| Soggetto topico |
Double taxation
Double taxation--Treaties Treaties |
| ISBN |
9789087227272
9789087227203 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Title -- Copyright -- Preface -- Part One -- Chapter 1: The Implementation and Lasting Effects of the Multilateral Instrument: General Report -- 1.1. Party to the MLI -- 1.2. Covered Tax Agreements -- 1.3. Hybrid mismatches -- 1.3.1. Transparent entities: Article 3 of the MLI -- 1.3.2. Dual-resident companies: Article 4 of the MLI -- 1.4. Application of methods for elimination of double taxation: Article 5 of the MLI -- 1.5. Treaty abuse -- 1.5.1. Preamble: Article 6 of the MLI -- 1.5.2. Main purpose test: Article 7 of the MLI -- 1.5.3. Simplified limitation on benefits: Article 7 of the MLI -- 1.5.4. Dividend transfer transaction: Article 8 of the MLI -- 1.5.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 1.5.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 1.5.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 1.6. Avoidance of permanent establishment status -- 1.6.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 1.6.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 1.6.3. Splitting-up of contracts: Article 14 of the MLI -- 1.6.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 1.7. Improving dispute resolution, arbitration, corresponding adjustments -- 1.7.1. MAP improvement -- 1.7.2. Arbitration -- 1.7.3. Corresponding adjustments -- 1.8. General policy on options and reservations -- 1.9. Constitutional issues -- 1.9.1. Adoption procedures -- 1.9.2. Subsequent withdrawal or entry of other countries to the MLI.
1.9.3. Subsequent withdrawal of reservations -- 1.9.4. Consolidated versions of treaties -- 1.9.5. Language issues -- 1.9.6. Conference of the parties -- 1.10. Overall evaluation and future outlook -- Part Two -- Chapter 2: Implementing the Multilateral Instrument in Argentina -- 2.1. Party to the MLI and Covered Tax Agreements -- 2.1.1. Party to the MLI -- 2.1.2. Covered Tax Agreements -- 2.2. Hybrid mismatches -- 2.2.1. Transparent entities: Article 3 of the MLI -- 2.2.2. Dual-resident companies: Article 4 of the MLI -- 2.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 2.3. Treaty abuse -- 2.3.1. Preamble: Article 6 of the MLI -- 2.3.2. Main purpose test: Article 7 of the MLI -- 2.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 2.3.4. Dividend transfer transaction: Article 8 of the MLI -- 2.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 2.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 2.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 2.4. Avoidance of permanent establishment status -- 2.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 2.4.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 2.4.3. Splitting-up of contracts: Article 14 of the MLI -- 2.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 2.5. Improving dispute resolution, arbitration, corresponding adjustments -- 2.5.1. MAP improvement -- 2.5.2. Arbitration -- 2.5.3. Corresponding adjustments. 2.6. General policy on options and reservations -- 2.7. Constitutional issues -- 2.7.1. Adoption procedures -- 2.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 2.7.3. Subsequent withdrawal of reservations -- 2.7.4. Consolidated versions of treaties -- 2.7.5. Language issues -- 2.7.6. Conference of the parties -- 2.8. Overall evaluation and future outlook -- Chapter 3: Implementing the Multilateral Instrument in Australia -- 3.1. Party to the MLI and Covered Tax Agreements -- 3.1.1. Party to the MLI -- 3.1.2. Covered Tax Agreements -- 3.2. Hybrid mismatches -- 3.2.1. Transparent entities: Article 3 of the MLI -- 3.2.2. Dual-resident companies: Article 4 of the MLI -- 3.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 3.3. Treaty abuse -- 3.3.1. Preamble: Article 6 of the MLI -- 3.3.2. Main purpose test: Article 7 of the MLI -- 3.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 3.3.4. Dividend transfer transaction: Article 8 of the MLI -- 3.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 3.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 3.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 3.4. Avoidance of permanent establishment status -- 3.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 3.4.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 3.4.3. Splitting-up of contracts: Article 14 of the MLI. 3.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 3.5. Improving dispute resolution, arbitration, corresponding adjustments -- 3.5.1. MAP improvement -- 3.5.2. Arbitration -- 3.5.3. Corresponding adjustments -- 3.6. General policy on options and reservations -- 3.7. Constitutional issues -- 3.7.1. Adoption procedures -- 3.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 3.7.3. Subsequent withdrawal of reservations -- 3.7.4. Consolidated versions of treaties -- 3.7.5. Language issues -- 3.7.6. Conference of the parties -- 3.8. Overall evaluation and future outlook -- Chapter 4: Implementing the Multilateral Instrument in Austria -- 4.1. Party to the MLI and Covered Tax Agreements -- 4.1.1. Party to the MLI -- 4.1.2. Covered Tax Agreements -- 4.2. Hybrid mismatches -- 4.2.1. Transparent entities: Article 3 of the MLI -- 4.2.2. Dual-resident companies: Article 4 of the MLI -- 4.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 4.3. Treaty abuse -- 4.3.1. Preamble: Article 6 of the MLI -- 4.3.2. Main purpose test: Article 7 of the MLI -- 4.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 4.3.4. Dividend transfer transaction: Article 8 of the MLI -- 4.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 4.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 4.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 4.4. Avoidance of permanent establishment status -- 4.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI. 4.4.2. Artificial avoidance of permanent establishment status through specific activity exemptions: Article 13 of the MLI -- 4.4.3. Splitting-up of contracts: Article 14 of the MLI -- 4.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 4.5. Improving dispute resolution, arbitration, corresponding adjustments -- 4.5.1. MAP improvement -- 4.5.2. Arbitration -- 4.5.3. Corresponding adjustments -- 4.6. General policy on options and reservations -- 4.7. Constitutional issues -- 4.7.1. Adoption procedures -- 4.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 4.7.3. Subsequent withdrawal of reservations -- 4.7.4. Consolidated versions of treaties -- 4.7.5. Language issues -- 4.7.6. Conference of the parties -- 4.8. Overall evaluation and future outlook -- Chapter 5: Implementing the Multilateral Instrument in Belgium -- 5.1. Party to the MLI and Covered Tax Agreements -- 5.1.1. Party to the MLI -- 5.1.2. Covered Tax Agreements -- 5.2. Hybrid mismatches -- 5.2.1. Transparent entities: Article 3 of the MLI -- 5.2.2. Dual-resident companies: Article 4 of the MLI -- 5.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 5.3. Treaty abuse -- 5.3.1. Preamble: Article 6 of the MLI -- 5.3.2. Main purpose test: Article 7 of the MLI -- 5.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 5.3.4. Dividend transfer transaction: Article 8 of the MLI -- 5.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from real property: Article 9 of the MLI -- 5.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 5.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI. 5.4. Avoidance of permanent establishment status. |
| Record Nr. | UNINA-9910795108903321 |
|
Kofler Georg
|
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| Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The Implementation and Lasting Effects of the Multilateral Instrument
| The Implementation and Lasting Effects of the Multilateral Instrument |
| Autore | Kofler Georg |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 |
| Descrizione fisica | 1 online resource (1014 pages) |
| Disciplina | 341.484 |
| Altri autori (Persone) |
LangMichael
OwensJeffrey |
| Collana | WU |
| Soggetto topico |
Double taxation
Double taxation--Treaties Treaties |
| ISBN |
9789087227272
9789087227203 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Title -- Copyright -- Preface -- Part One -- Chapter 1: The Implementation and Lasting Effects of the Multilateral Instrument: General Report -- 1.1. Party to the MLI -- 1.2. Covered Tax Agreements -- 1.3. Hybrid mismatches -- 1.3.1. Transparent entities: Article 3 of the MLI -- 1.3.2. Dual-resident companies: Article 4 of the MLI -- 1.4. Application of methods for elimination of double taxation: Article 5 of the MLI -- 1.5. Treaty abuse -- 1.5.1. Preamble: Article 6 of the MLI -- 1.5.2. Main purpose test: Article 7 of the MLI -- 1.5.3. Simplified limitation on benefits: Article 7 of the MLI -- 1.5.4. Dividend transfer transaction: Article 8 of the MLI -- 1.5.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 1.5.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 1.5.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 1.6. Avoidance of permanent establishment status -- 1.6.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 1.6.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 1.6.3. Splitting-up of contracts: Article 14 of the MLI -- 1.6.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 1.7. Improving dispute resolution, arbitration, corresponding adjustments -- 1.7.1. MAP improvement -- 1.7.2. Arbitration -- 1.7.3. Corresponding adjustments -- 1.8. General policy on options and reservations -- 1.9. Constitutional issues -- 1.9.1. Adoption procedures -- 1.9.2. Subsequent withdrawal or entry of other countries to the MLI.
1.9.3. Subsequent withdrawal of reservations -- 1.9.4. Consolidated versions of treaties -- 1.9.5. Language issues -- 1.9.6. Conference of the parties -- 1.10. Overall evaluation and future outlook -- Part Two -- Chapter 2: Implementing the Multilateral Instrument in Argentina -- 2.1. Party to the MLI and Covered Tax Agreements -- 2.1.1. Party to the MLI -- 2.1.2. Covered Tax Agreements -- 2.2. Hybrid mismatches -- 2.2.1. Transparent entities: Article 3 of the MLI -- 2.2.2. Dual-resident companies: Article 4 of the MLI -- 2.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 2.3. Treaty abuse -- 2.3.1. Preamble: Article 6 of the MLI -- 2.3.2. Main purpose test: Article 7 of the MLI -- 2.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 2.3.4. Dividend transfer transaction: Article 8 of the MLI -- 2.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 2.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 2.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 2.4. Avoidance of permanent establishment status -- 2.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 2.4.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 2.4.3. Splitting-up of contracts: Article 14 of the MLI -- 2.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 2.5. Improving dispute resolution, arbitration, corresponding adjustments -- 2.5.1. MAP improvement -- 2.5.2. Arbitration -- 2.5.3. Corresponding adjustments. 2.6. General policy on options and reservations -- 2.7. Constitutional issues -- 2.7.1. Adoption procedures -- 2.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 2.7.3. Subsequent withdrawal of reservations -- 2.7.4. Consolidated versions of treaties -- 2.7.5. Language issues -- 2.7.6. Conference of the parties -- 2.8. Overall evaluation and future outlook -- Chapter 3: Implementing the Multilateral Instrument in Australia -- 3.1. Party to the MLI and Covered Tax Agreements -- 3.1.1. Party to the MLI -- 3.1.2. Covered Tax Agreements -- 3.2. Hybrid mismatches -- 3.2.1. Transparent entities: Article 3 of the MLI -- 3.2.2. Dual-resident companies: Article 4 of the MLI -- 3.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 3.3. Treaty abuse -- 3.3.1. Preamble: Article 6 of the MLI -- 3.3.2. Main purpose test: Article 7 of the MLI -- 3.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 3.3.4. Dividend transfer transaction: Article 8 of the MLI -- 3.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 3.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 3.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 3.4. Avoidance of permanent establishment status -- 3.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 3.4.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 3.4.3. Splitting-up of contracts: Article 14 of the MLI. 3.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 3.5. Improving dispute resolution, arbitration, corresponding adjustments -- 3.5.1. MAP improvement -- 3.5.2. Arbitration -- 3.5.3. Corresponding adjustments -- 3.6. General policy on options and reservations -- 3.7. Constitutional issues -- 3.7.1. Adoption procedures -- 3.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 3.7.3. Subsequent withdrawal of reservations -- 3.7.4. Consolidated versions of treaties -- 3.7.5. Language issues -- 3.7.6. Conference of the parties -- 3.8. Overall evaluation and future outlook -- Chapter 4: Implementing the Multilateral Instrument in Austria -- 4.1. Party to the MLI and Covered Tax Agreements -- 4.1.1. Party to the MLI -- 4.1.2. Covered Tax Agreements -- 4.2. Hybrid mismatches -- 4.2.1. Transparent entities: Article 3 of the MLI -- 4.2.2. Dual-resident companies: Article 4 of the MLI -- 4.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 4.3. Treaty abuse -- 4.3.1. Preamble: Article 6 of the MLI -- 4.3.2. Main purpose test: Article 7 of the MLI -- 4.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 4.3.4. Dividend transfer transaction: Article 8 of the MLI -- 4.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 4.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 4.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 4.4. Avoidance of permanent establishment status -- 4.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI. 4.4.2. Artificial avoidance of permanent establishment status through specific activity exemptions: Article 13 of the MLI -- 4.4.3. Splitting-up of contracts: Article 14 of the MLI -- 4.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 4.5. Improving dispute resolution, arbitration, corresponding adjustments -- 4.5.1. MAP improvement -- 4.5.2. Arbitration -- 4.5.3. Corresponding adjustments -- 4.6. General policy on options and reservations -- 4.7. Constitutional issues -- 4.7.1. Adoption procedures -- 4.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 4.7.3. Subsequent withdrawal of reservations -- 4.7.4. Consolidated versions of treaties -- 4.7.5. Language issues -- 4.7.6. Conference of the parties -- 4.8. Overall evaluation and future outlook -- Chapter 5: Implementing the Multilateral Instrument in Belgium -- 5.1. Party to the MLI and Covered Tax Agreements -- 5.1.1. Party to the MLI -- 5.1.2. Covered Tax Agreements -- 5.2. Hybrid mismatches -- 5.2.1. Transparent entities: Article 3 of the MLI -- 5.2.2. Dual-resident companies: Article 4 of the MLI -- 5.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 5.3. Treaty abuse -- 5.3.1. Preamble: Article 6 of the MLI -- 5.3.2. Main purpose test: Article 7 of the MLI -- 5.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 5.3.4. Dividend transfer transaction: Article 8 of the MLI -- 5.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from real property: Article 9 of the MLI -- 5.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 5.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI. 5.4. Avoidance of permanent establishment status. |
| Record Nr. | UNINA-9910814863003321 |
|
Kofler Georg
|
||
| Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
