Essays about: "PPT"

Showing result 1 - 5 of 11 essays containing the word PPT.

1. 1. Development of osmo- and appetite regulation during transfer of smolt from freshwater to increasing salinities

   University essay from Göteborgs universitet / Institutionen för biologi och miljövetenskap

   Author : Jonna Hellesten; [2023-01-26]
   Keywords : ;

   Abstract : Atlantic salmon (Salmo salar) is common in Scandinavian aquaculture and must be transferred from freshwater to seawater to grow properly. Despite being assessed as ready smolts, meaning they have gone through the physiological changes to prepare for SW transfer, the transfer result in a mortality rate of around 13-19%, and significant appetite- and growth reductions. READ MORE

3. 2. GAAR implementation in the Netherlands: does fraus legis suffice?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Cas Nederveen; [2019]
   Keywords : Law and Political Science;

   Abstract : This thesis regards a research to the implementation of the GAAR in the Netherlands. It focuses on the PPT and the ATAD GAAR. According to the Dutch government, there is no need for implementing a GAAR, since it is covered by the fraus legis doctrine. According to this research, there are however some differences between the doctrine and the GAARs. READ MORE

4. 3. Is BEPS Action 6 “Preventing Treaty abuse” compatible with the EU Law concept of abuse?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Amela Juka; [2016]
   Keywords : Treaty shopping; Treaty abuse; Anti-abuse rules; Double non-taxation; CJEU; LOB Clause; PPT rule; wholly artificial arrangements ; GAAR; BEPS; BEPS action 6; OECD; EU Fundamental Freedoms; EU law; Law and Political Science;

   Abstract : In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of "granting treaty benefits in inappropriate circumstances". Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. READ MORE

5. 4. µHDS system for desulfurization of logistic fuels for fuel cell applications

   University essay from Lunds universitet/Kemiteknik (CI)

   Author : Johan Karstensson; Nicklas Jönsson; [2016]
   Keywords : Jet fuel; DBT; thiophene; HDS; catalysis; kemiteknik; chemical engineering; Jet A1; Technology and Engineering;

   Abstract : Logistic fuels such as diesel and petrol, in which Jet A1 is included, are sulfur-containing fuels used for transports. The main problem with logistic fuels, when used in fuel cell (FC) applications, is their relatively high concentration of sulfur compounds. READ MORE

6. 5. The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Oleksandr Koriak; [2016]
   Keywords : Treaty Shopping; Treaty Abuse; BEPS; GAAR; PPT; Principal Purpose Test; Anti-Abuse Rules; EU Fundamental Freedoms; Law and Political Science;

   Abstract : On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty abuse’. READ MORE