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CHRONIQUES JURISPRUDENTIELLES

appeal against an adverse finding in a decision which, in its overall result, was favourable. If the opponent had appealed, the Board would ...



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Entscheidung der Technischen Beschwerdekammer 3.2.1 vom T 89 ...
At the conclusion of the proceedings under Article 58 an adverse finding could be made, just as in the case of confirmation of charges or ...
Evidence and credibility assessment in the context of the Common ...
tribunal 'making an adverse finding on credibility must only do so on reasonably drawn infer- ences and not simply on conjecture or speculation' (54). See ...
Credibility Assessment in EU Asylum Systems
... adverse finding.?65. The decision-maker should therefore assess the credibility of the identified material facts by applying relevant credibility indicators ...
Application no. 63356/00 - HUDOC
Even an adverse finding may lead, as here, to an absolute discharge. But if an adverse finding leads to the making of a hospital order ...
Tax Treaties - Georg Kofler
The integration of national economies and markets has increased substantially in recent years, putting a strain on the international tax rules, ...
MAP Peer Review Report, United States (Stage 2) - OECD
As July 15th, 2021, tax treaties listed in the table below include a time limited prospective loss provision: Individuals will be eligible for ...
International JournalTM - Gibson Dunn
The table lists the derivative benefits tests in the other aforementioned treaties under the ''Stock Ownership and. Base Erosion Test'' category ...
GAO-11-730 Tax Administration: IRS's Information Exchanges with ...
This report also describes the legal framework and administrative processes that the. United States uses to exchange information with its treaty ...
Interpretation and Application of Tax Treaties in North America 2nd ...
In North America, only Canada grants to its corporate residents a participation exemption on qualifying dividends earned from subsidiaries ...
U.S. Income Tax Treaties Trends, Issues & Policies Recent ...
Even the IRS has exhibited some interest in alerting taxpayers to possible benefits. 83 available under U.S. income tax treaties. See the IRS ...
Corporate Tax - 2023 - Weil, Gotshal & Manges LLP
The 2016 U.S. Model Income Tax. Convention includes (i) the limitation on benefits article, which prevents residents of third-country jurisdictions from ...