Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 22 for “"MLI"”.
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Should Kenya repeal its domestic limitation of benefits rule in favour of the simplified limitation of benefits rule in the MLI?
… auspices of the OECD's multilateral tax treaty (MLI). While the two rules operate in different legal realms, there are similarities and differences in their construction and application. Similary, there are different challenges and opportunities in applying each rule in its own legal realm. By …
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A critical analysis of the impact of the MLI in the determination of corporate residency in South Africa: a synthesis of a hierarchy of factors to used for resolving dual residency under map
… was a signatory to the Multilateral Instrument (“MLI”) on 7 June 2021. South Africa has deposited its ratified, accepted, and approved MLI and list of reservations and notification with the OECD on 30 September 2022. The MLI applies from 1 January 2023 in South Africa. In alignment with the …
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Tackling international tax avoidance: If South Africa has general anti-avoidance rules, why does it need the principal purpose test?
The OECD's MLI was tabled for signature on 7 June 2017 and South Africa was amongst the first 68 countries to sign the MLI on that date. With its signature, South Africa made the provisional selection to adopt the PPT minimum standard, which was introduced by the OECD's Final Report on BEPS Action …
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Investigations of New Fault-Tolerant Methods for Multilevel Inverters
… electronics generations. Multilevel inverters (MLI) are one of the most promising power electronics circuits that have been implemented and commercialized in high-voltage direct current (HVDC), motor drives, and battery energy storage systems (BESS). The expanding uses of the MLI have lead to …
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Análisis comparativo de remoción de la membrana limitante interna en agujeros maculares con y sin azul tripan
… en 2 grupos aquellos con remoción de la MLI asistida con azul tripan y sin ésta. Se evaluaron variables, preoperatorias, intraoperatorias y postoperatorias. Resultados: la edad media de presentación del agujero macular fue de 61,33 años, la agudeza visual postoperatoria presentó …
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Symmetric and asymmetric multilevel inverter topologies with reduced number of switching devices structure for high power density achievement
… Principally, asymmetric multilevel inverter (AMLI) topology is able to produce higher output voltage level without modification of the structure in order to reduce total harmonic distortion (THD). In contrast, the number of switching devices need to be increased in symmetric multilevel inverter …
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Misnotkunarvarnir í alþjóðlegum skattarétti: Samanburður á PPT-reglu OECD, 57. gr. tsl. og BEPS aðgerðaráætlun 6
… raunverulegur eigandi og PPT-reglunni samkvæmt MLI. Þessar varnir starfa ekki sem samkeppniskerfi heldur sem þriggja þrepa varnarkerfi þar sem innlendar og alþjóðlegar reglur styrkja hvor aðra. Þó benda niðurstöður til þess að réttarframkvæmd um PPT-regluna sé enn takmörkuð á Íslandi og að …
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La Acción 6 de BEPS en el Contexto Argentino
… el tratado multilateral, también denominado MLI por sus siglas en inglés16. Asimismo, se analizará cuál ha sido la reacción de la autoridad fiscal y de los tribunales judiciales frente a casos como los descriptos, y se examinará cuál podría ser su aproximación a la temática una vez que la …
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Unlocking SiC MOSFET Switching Performance Through Packaging and Instrumentation
… method known as the multi-layer interconnect (MLI). The MLI structure retains the connection convenience offered by existing current measurement probes whilst utilising multi-layer mutual inductance cancellation to achieve insertion inductances as low as 67 pH. This is considerably lower than a …
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Implementation of advanced pricing agreements by the South Africa Revenue Service: a critical review
… Tax-treaty Related Measures to Prevent BEPS (MLI). Although South Africa has shown its commitment to the OECD through signing the MLI, the South African Revenue Service (SARS) has seemingly excluded transfer pricing matters from the advanced tax ruling system. Accordingly, there is no APA …
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Transferencias indirectas: análisis de la normativa chilena y su jurisprudencia respecto a la aplicación de convenios para evitar la doble tributación
… se destaca el rol del Instrumento Multilateral (MLI) promovido por la OCDE, como herramienta para actualizar los convenios y mitigar la elusión fiscal en un entorno globalizado. Este trabajo contribuye a la discusión sobre la efectividad de las normativas tributarias y su capacidad para proteger …
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The Relationship of Passage Independent and Passage Dependent Test Items to Each Other and to Cultural Item Bias
… based on maximum likelihood theory, the MLI, and used to rank order the items. All indices tended to give very similar rank orderings, thus, the simplest of the four, I, was used to order items for most of the major analyses. ANCHOR data were used for both classical correlational analyses …
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Effects of Exercise Induced Fatigue on Postural Balance: A Comparison of Treadmill Versus Cycle Fatiguing Protocols
… significantly for the medial/lateral index (MLI) for either exercise test at any time point. Post-hoc analysis found that the only significant difference (p = 0.05) between treadmill and cycle ergometer test was seen immediately following exercise for only SI and API indices. Additionally, …
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Towards a Mobile-Mediated Action Learning Framework for Pre-Service Teachers: A Design-Based Research Perspective
… of a Mobile-Mediated Learning Intervention (MMLI). Data were collected through a fact-finding study, pre-service teachers, created artefacts, observations, reflections, transcripts posted on a Padlet (a technological application), the formative evaluations of each iteration, as well as the …
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Multilevel inverters for renewable energy systems
… filtering requirements, multilevel inverters (MLI's) are preferred over two level voltage source inverters (VSI's). This thesis discusses the implementation of various types of MLI's and compares four different pulse width modulation (pwm) techniques that are often used in MLI under …
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Studying the Effect of TBX4 Loss-of-Function on Postnatal Lung Development and How it Predisposes to Pulmonary Hypertension
… as confirmed by mean linear intercept (MLI) at P14 (25%), P36 (31.7%), and P180 (49.5%). The lungs also have reduced vascularization as indicated by a 39.4% reduction in the number of vWF-positive vessels. Consistent with PH, mutant mice have higher RVSP (19.4%), vascular remodeling, and …
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Novel fusion proteins based on recombinant lectins for delivery of a cytotoxic peptide specifically to cancer cells
… called lectins. Mistletoe lectin isoform I (MLI), from Viscum album, is an example which has strong binding affinity for sialic acids especially α2,6 sialic acid.In the present study, mistletoe lectin isoform I chain B (MLB) was targeted through conducting polymerase chain reaction (PCR) for …
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Counterion identity effects on the self-assembly processes in a series of perfluorinated surfactant - water mixtures
… and C 10o1 addition systems. The structure of Mli 1 (R 3 m) phase is essentially unaltered over that of the binary phase irrespective of the amount or type of third component added. In the case of TMAC1 addition the formation of the Mh 1 (0) is driven by a reduction in the electrostatic …
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Stealth technologies based on thin microwave FSS absorbers
… into the top surface of a multi-layer insulator (MLI). A desktop inkjet printer was used to pattern the array elements and the required surface resistance (Rs) which ranges from 50 mΩ/sq−40 Ω/sq, was obtained by employing a suitable mixture of nanosilver particle ink mixed with an aqueous solution …
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