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Showing 1 to 6 of 6 for “"Article 11"”.

  1. The Benefits of Mandatory Disclosure: Evidence from Regulation S-X Article 11

    <p>The SEC mandates disclosure of Article 11 pro forma financial statements (pro formas) for acquisitions that exceed one of three bright-line materiality thresholds. Motivated by two theories of mandated disclosure, I test whether pro formas improve analyst forecasts or mitigate incentive …

    duke Repository record for The Benefits of Mandatory Disclosure: Evidence from Regulation S-X Article 11 (opens in a new tab)

  2. An analysis of the Murabahah Islamic Finance Instrument in the context of article 11 of the OECD model tax convention on income and capital

    … from a growing global Muslim population. Article 11 governs the taxation of cross-border debt financing where the focus is in essence on the taxing rights allocated between the source and resident state respectively. In practice it appears to be a rather settled article where very few …

    cape-town Repository record for An analysis of the Murabahah Islamic Finance Instrument in the context of article 11 of the OECD model tax convention on income and capital (opens in a new tab)

  3. Dinâmica físico-ambiental no parque estadual mata de Jacarapé, João Pessoa, Paraíba.

    … between 10 and 200 meters. Under paragraph 1, Article 11 of Law no. 9985 houses built in the park Jacarapé occupations are irregular and should be condemned to alleviate the problems caused in the environment, especially on the beach and mangrove river Jacarapé. An environmental education …

    brazil-ufpb Repository record for Dinâmica físico-ambiental no parque estadual mata de Jacarapé, João Pessoa, Paraíba. (opens in a new tab)

  4. The reasonableness approach of the South African Constitutional Court - making the constitutional right of access to housing "real" or effectively meaningless?

    … actions in regard of the right to housing under Article 11 para 1 of the ICESCR, the reasonableness approach shifts the emphasis from the reasonableness of the solution to the reasonableness of the steps taken, moving away from a substantive right towards administrative oversight, which makes – …

    cape-town Repository record for The reasonableness approach of the South African Constitutional Court - making the constitutional right of access to housing "real" or effectively meaningless? (opens in a new tab)

  5. An analysis of income from staking crypto assets paid to a non-resident in terms of the South African Income Tax Act No. 58 of 1962, and a tax treaty established on the OECD Model Tax Convention

    … from DeFi can be classified as interest under Article 11 of the OECD Model and whether tax treaties can reduce or eliminate South Africa's WTI on such returns. It concludes that staking returns could potentially be taxed as interest under South African law but underlines the need for clearer …

    cape-town Repository record for An analysis of income from staking crypto assets paid to a non-resident in terms of the South African Income Tax Act No. 58 of 1962, and a tax treaty established on the OECD Model Tax Convention (opens in a new tab)

  6. Tinjauan yuridis terhadap wanprestasi nasabah dalam asuransi pendidikan Syariah: Studi kasus di Bumiputera Cabang Syariah Sidoarjo

    … Tentang Pedoman Umum Asuransi Syari’ah pasal 11 ayat 2 dengan yang ada dalam peraturan Polis Asuransi Syariah pasal 25 tentang penyelesaian perselisihan yang berisikan Apabila penyelesaian perselisihan telah diusahakan secara musyawarah dan mufakat tidak berhasil maka penyelesaian perselisihan …

    malang Repository record for Tinjauan yuridis terhadap wanprestasi nasabah dalam asuransi pendidikan Syariah: Studi kasus di Bumiputera Cabang Syariah Sidoarjo (opens in a new tab)