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Refraction --- Double

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Tax treaty arbitration is a topic that has become more important than ever before. In a post-BEPS world, where tax treaty disputes are expected to increase significantly as a result of the different measures taken to address treaty abuse, a well-functioning dispute resolution mechanism is key to solving tax treaty disputes. Both the OECD and the European Union took initiatives to improve the mechanisms for dispute resolution in tax matters. The OECD amended article 25 of the OECD Model on the mutual agreement procedure (MAP) and the European Union adopted Council Directive 2017/1852 on tax dispute resolution mechanisms in the European Union. The aim of this book is to provide tax authorities, policymakers, courts and practitioners an overview of the effectiveness of tax treaty arbitration and the approach towards the recent changes in 36 countries. The book comprises 36 national reports from countries across the globe and is the outcome of a conference on tax treaty arbitration that took place from 5 to 7 July 2018 in Rust (Austria). More than 100 experts, including the authors of the national reports, were brought together to discuss recent developments in the field of tax treaty arbitration. A general report highlights the most important findings of the conference.

Double taxation

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Double effect (Ethics)

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Stars are mostly found in binary and multiple systems, with at least 50% of all solar-like stars having companions; this fraction approaches 100% for the most massive stars. A large proportion of these systems interact and alter the structure and evolution of their components, leading to exotic objects such as Algol variables, blue stragglers and other chemically peculiar stars, but also to phenomena such as non-spherical planetary nebulae, supernovae and gamma-ray bursts. While it is understood that binaries play a critical role in the Initial Mass Function, the interactions among binary systems significantly affect the dynamical evolution of stellar clusters and galaxies. This interdisciplinary volume presents results from state-of-the-art models and observations aimed at studying the impact of binaries on stellar evolution in resolved and unresolved populations. Serving as a bridge between observational and theoretical astronomy, it is a comprehensive review for researchers and advanced students of astrophysics.

Stars --- Double stars. --- Evolution.

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Experimentel investigation of individual influencing factors on decisions in price negotiations is the central research goal of this thesis. A private negotiation and a double auction market are sequentially linked. The influence of storability of the traded good is examined in a model that includes price and trade quantity as causally linked variables. It can be shown, that preference for the market form among buyers and sellers is dependent on the storabitlity of the traded good.

Experimentelle Wirtschaftsforschung --- Double Auction --- Marktökonomie