1,720,959 research outputs found
A Study for the Introduction of Mandatory Disclosure Rule in Korean Tax Laws
2015��� OECD��� BEPS Report Action 12��� ������ ��������� ��������������������� ������ ��������� ������������ ��������������� ������������������ ��������������� ������ ��������� ������������������ ������������������(mandatory disclosure rules, ������ “������������������”������ ������)��� ������������ ��������� ������������. ������ ��� 8��� ��������� ��� ��������� ������ ������������ ������.
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OECD��� ��������������������� ��������� ������ ��������� BEPS(Base Erosion and Profit Shifting)��� ��������� ������������ ������ ��������� ��������� ������������������ ��������� ������������(aggressive tax planning)��� ������ ��������� ��� ��� ������������ ��������� ������ ������ ��������������� ������������ ������������. OECD��� ��� ��������� ������������ ������ ������������(administrative tool)������ ��������������������� ������ ������������ ������ ������������������ ��������� ��� ���������. ��������� ��������� ������������ ������ ������ ��������������� ��������������� OECD��� ��������������� ��������� ������ ��������������� ��������������� ��������������������� ��������� ��������� ������. ��� ��������� “������������”��� ������������ ��������������� ��������������� ��� ������������ ������������������������ ��������� ������������ “������������”��� ��������� ������������ ������ ��������������� ������.
“������������” ��������� ������ ������������ ������ ������������������ ������ ������ ������������������ ��������� ������������ ������ ������ ������ ��������������� ��������� ������ ��������� ��������������� ������������. 2015������ OECD��� ��������������������� ��������� ������������������ ������ “������������”��� ��������� ������������ ������������ ������ ������������ ������ ���������. ��������� ��������������������������� ��������� ������ ������ ��������� ��������������������� ������������ ��������������� ��������������������� ��������������� ������������ ��������� ��������� ��� ������ ���������. ������������������ ������ ������ ��������� ������ ������������ ���������(promoter)��� ������ ������ ������������, ��������������� ������������(��������� ��������� ������������ ������)��� ������������ ������������. ������������������ “������������”��� ��������� ��������������� ��������� ��������������������������� ������������ ������ ������ ��������������������� ������ ������������ ��������� ������������ ��� ������ ���������.
In 2015, the OECD recommended the introduction of mandatory disclosure rule (hereinafter, “prior filing rule”) in the domestic tax laws for its member countries through publishing the BEPS Report Action 12, which obligates the taxpayer or tax intermediary to report a tax avoidance scheme to the tax authorities before its actual execution. Eight countries have already institutionalized this rule in their domestic tax laws.
In this paper, the authors reviewed the recommendations given by the OECD and studied on whether Korea will be better off with this new rule if it is introduced in Korean tax laws and, if the answer is yes, on what features the new rule has to have. For this purpose, the institutional examples of the above 8 countries have also been researched.
The reason why the OECD has recommended this system for its member countries is that it felt that the vastly spread current BEPS phenomena have been aggravated by the lack of effective measures wielded by the tax authorities because they cannot obtain timely information on the aggressive tax planning strategies made on the side of taxpayers. The OECD has found that the prior filing rule will do its role as an effective administrative tool decently in curtailing the spread of BEPS phenomena. The environment of tax administration in Korea of which economic globalization is astonishingly speedy has the same problems that the OECD report has found at the global level. That surely makes the introduction of the prior filing rule in Korean tax laws indispensible.
The prior filing rule is built on the word “tax avoidance” as its core concept. From the logical point of view, a provision to define the word “tax avoidance” has to be provided along with its introduction to a tax law. The debate on the introduction of such provision has long been maintained in the academic arena of Korea to no avail. Such provision seems to have been understood as being very abstract and therefore increasing legal uncertainties by the majority of scholars and even policy makers. Considering such history of negative sentiment against the provision, we may not dash to introduce it, even though the OECD has recommended the introduction of prior filing rule. Then, under the current tax laws devoid of such provision for the general anti-avoidance rule, a more realistic approach may be considered, which is a prior filing rule limiting the reportable schemes to specific types of transactions. In the longer term, we may develop a provision to define the concept of “tax avoidance” and expand the scope of reportable avoidance scheme
Going Beyond Counting First Authors in Author Co-citation Analysis
The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
We have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
Author-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
In Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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