scholarly journals The Arm’s Length Principle and the CCCTB: Solutions to transfer pricing issues for individual countries and the European Union?

2009 ◽  
Author(s):  
Nerissa Haskic
Teisė ◽  
2008 ◽  
Vol 67 ◽  
pp. 126-137
Author(s):  
Kristina Savickaitė

Straipsnyje apžvelgiami pagrindiniai Ekonominio bendradarbiavimo ir plėtros organizacijos ir Lietuvos transakcijų kainodaros reguliavimo ypatumai parodant šios tarptautinės organizacijos rekomendacijų svarbą Europos Sąjungos valstybių narių, iš jų ir Lietuvos, teisiniam reguliavimui. Nagrinėjant Ekonomi­nio bendradarbiavimo ir plėtros organizacijos aktus ir juos lyginant su Lietuvos aktais, skirtais transakci­jų kainodarai, atskleidžiami jų trūkumai. The article aims at presenting the fundamentals of the transfer pricing regulation of the Organisation for Economic Co-operation and Development and Lithuania demonstrating the importance of the recom­mendations of this international organisation for the legal regulation of the European Union Member States and Lithuania. While analysing the acts of the Organisation for Economic Co-operation and Deve­lopment and comparing them with Lithuanian acts on transfer pricing their shortcomings are revealed.


Author(s):  
Herman Lelieveldt ◽  
Sebastiaan Princen

2000 ◽  
Vol 5 (3) ◽  
pp. 245-251 ◽  
Author(s):  
Luigi Leonori ◽  
Manuel Muñoz ◽  
Carmelo Vázquez ◽  
José J. Vázquez ◽  
Mary Fe Bravo ◽  
...  

This report concerns the activities developed by the Mental Health and Social Exclusion (MHSE) Network, an initiative supported by the Mental Health Europe (World Federation of Mental Health). We report some data from the preliminary survey done in five capital cities of the European Union (Madrid, Copenhagen, Brussels, Lisbon, and Rome). The main aim of this survey was to investigate, from a mostly qualitative point of view, the causal and supportive factors implicated in the situation of the homeless mentally ill in Europe. The results point out the familial and childhood roots of homelessness, the perceived causes of the situation, the relationships with the support services, and the expectations of future of the homeless mentally ill. The analysis of results has helped to identify the different variables implicated in the social rupture process that influences homelessness in major European cities. The results were used as the basis for the design of a more ambitious current research project about the impact of the medical and psychosocial interventions in the homeless. This project is being developed in 10 capital cities of the European Union with a focus on the program and outcome evaluation of the health and psychosocial services for the disadvantaged.


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