The Collaborative Development Model of Cross-border E-commerce Based on Ocean Transportation

2020 ◽  
Vol 112 (sp1) ◽  
Author(s):  
Fang Liu
Keyword(s):  
Development Model ◽  
Collaborative Development ◽  
Cross Border ◽  
Ocean Transportation

scholarly journals Defining the Relationship between Domestic General Anti-Avoidance Rules and Double Tax Agreements

2021 ◽  
Author(s):  
◽  
Alexandra Cooper
Keyword(s):  
Tax Avoidance ◽  
Analytical Framework ◽  
Development Model ◽  
Practical Significance ◽  
Analytical Problem ◽  
Guiding Principle ◽  
Cross Border ◽  
Economic Development Model ◽  
The Relationship ◽  
Domestic Law

<p>Double taxation agreements pose a particular analytical problem. While they provide a coherent structure that encourages cross-border investment, the agreements also provide opportunities for taxpayers to avoid their domestic tax obligations. To prevent tax avoidance, some countries enact domestic general anti-avoidance rules to protect their domestic interests. These rules raise questions as to what the relationship between the domestic law and the double tax agreement is. The Organisation for Economic Cooperation and Development’s Committee on Fiscal Affairs provides Commentary on the Organisation for Cooperation and Economic Development Model Double Tax Agreement. This Commentary sets out an analytical framework from which this relationship is to be evaluated. This paper argues that the framework is of little practical significance. The paper concludes that the weight and usefulness of the Commentary lies in a guiding principle set out in the Commentary. Consequently, the wider interpretative approaches do not practically add to the analysis and should be given little weight.</p>

scholarly journals Defining the Relationship between Domestic General Anti-Avoidance Rules and Double Tax Agreements

2021 ◽  
Author(s):  
◽  
Alexandra Cooper
Keyword(s):  
Tax Avoidance ◽  
Analytical Framework ◽  
Development Model ◽  
Practical Significance ◽  
Analytical Problem ◽  
Guiding Principle ◽  
Cross Border ◽  
Economic Development Model ◽  
The Relationship ◽  
Domestic Law

<p>Double taxation agreements pose a particular analytical problem. While they provide a coherent structure that encourages cross-border investment, the agreements also provide opportunities for taxpayers to avoid their domestic tax obligations. To prevent tax avoidance, some countries enact domestic general anti-avoidance rules to protect their domestic interests. These rules raise questions as to what the relationship between the domestic law and the double tax agreement is. The Organisation for Economic Cooperation and Development’s Committee on Fiscal Affairs provides Commentary on the Organisation for Cooperation and Economic Development Model Double Tax Agreement. This Commentary sets out an analytical framework from which this relationship is to be evaluated. This paper argues that the framework is of little practical significance. The paper concludes that the weight and usefulness of the Commentary lies in a guiding principle set out in the Commentary. Consequently, the wider interpretative approaches do not practically add to the analysis and should be given little weight.</p>

Bridging the Academic Divide

2007 ◽  
pp. 213-230
Author(s):  
Tom Cavanagh
Keyword(s):  
Workforce Development ◽  
Learning Objects ◽  
Academic Community ◽  
Postsecondary Institutions ◽  
Development Model ◽  
Collaborative Development ◽  
Web Based ◽  
Web Based Learning ◽  
Multimedia Production ◽  
Perception Gap

There is a commonly held perception in industry that the academic community is out of touch and irrelevant. Surely, there must be a way to bridge this perception gap and leverage academe’s disciplinary and instructional expertise to benefit the commercial workforce. This chapter presents a collaborative development model that accomplishes this goal, specifically relating to the production of self-paced, Web-based learning objects, catalogued within workforce development curricula. The model provides a roadmap that maximizes the expertise of college faculty, industry managers, and multimedia production specialists to meet the needs of government sponsors, commercial corporations, nonprofit postsecondary institutions, and individual learners.

EP-1212 A COLLABORATIVE DEVELOPMENT MODEL FOR WORKFLOW (PROCESS) MANAGEMENT IN ONCOLOGY CARE

2012 ◽  
Vol 103 ◽  
pp. S466 ◽  
Author(s):  
R. de Boer ◽  
H. Akhiat ◽  
M. Broekhof ◽  
M.A. Fortin ◽  
B.J.M. Heijmen ◽  
...  
Keyword(s):  
Process Management ◽  
Development Model ◽  
Collaborative Development ◽  
Oncology Care

scholarly journals apertium-cy - a collaboratively-developed free RBMT system for Welsh to English

2009 ◽  
Vol 91 (1) ◽  
pp. 57-66 ◽  
Author(s):  
Francis Tyers ◽  
Kevin Donnelly
Keyword(s):  
Machine Translation ◽  
Development Model ◽  
Translation System ◽  
Collaborative Development ◽  
Rule Based ◽  
Machine Translation System

apertium-cy - a collaboratively-developed free RBMT system for Welsh to English apertium-cy (http://www.cymraeg.org.uk) is a rule-based "gisting" machine translation system for Welsh to English, with both engine and data released under the GPL. We summarise the development of apertium-cy, evaluate its output, and discuss the advantages of a collaborative development model combined with rule-based MT for marginalised languages.

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