Essays about: "fixed ratio rule"

Found 3 essays containing the words fixed ratio rule.

1. 1. Limitations on interest deductions: does BEPS action 4 presume tax avoidance?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Latifa Omri; [2016]
   Keywords : Interest; limitations; deductions; BEPS; action 4; tax avoidance; presumption; international tax law; EU law; CJEU; thin capitalization; thin cap rules; anti-tax avoidance; fixed ratio rule; group ratio rule; the best practice approach; fundamental freedoms; case law.; Law and Political Science;

   Abstract : Debt and equity are in most countries treated differently for taxing purposes. The asymmetry between the financing forms are being taken advantage of by MNEs, allowing them to plan their cross-border activities in a way that lowers the taxable burden for the whole group. READ MORE

3. 2. Fuzzy Modeling of Uplink Transmit Power Control in a CDMA Network

   University essay from Blekinge Tekniska Högskola/Avdelningen för signalbehandling

   Author : Victor Uzoechi; Kenneth Osigwe; [2008]
   Keywords : cellular; channel; co-channel interference; code division multiple access; distributed power control; fast fading; fixed step power control; fuzzy aggregation; fuzzy connectives; fuzzy control; fuzzy operation; fuzzy set; linguistic variable; mobile; multipath; pathloss; power control; proportional-plus-integral control; radio resource management; reuse distance; reverse link; signal-to-interference ratio; slow fading; spread spectrum; target SIR; transmit power control;

   Abstract : From its beginning, transmit power has always placed a significant constraint on the performance of wireless radio systems. The transmit power control problem can be characterized as that of maintaining adequate power in each transmitted waveform so as to increase the expectation that the minimum required SIR at the receiver will at least be reached. READ MORE

4. 3. Value at Risk (VaR) Method : An Application for Swedish National Pension Funds (AP1, AP2, AP3) by Using Parametric Model

   University essay from Institutionen för teknik och samhälle

   Author : Eda Orhun; Blanka Grubjesic; [2007]
   Keywords : Value at Risk; DEAR; Pension funds; Risk management; Swedish pension plan; AP1; AP2; AP3;

   Abstract : Value at Risk (VaR) approach has been extensively used by investment and commercial banks since its development by JP Morgan in 1990s. As time passes, it has become interesting to investigate whether VaR could be used also by other financial intermediaries like pension funds and insurance companies. READ MORE