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Littérature scientifique sur le sujet « Tax law - Canada »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 13 février 2022

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Articles de revues sur le sujet "Tax law - Canada"

Halpern-Shavim, Zvi. "Policy Forum: Carrying On About Carrying On Business: A Response to "The GST/HST Obligations of Non-Resident E-Commerce Firms"." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (January 2021): 1053–67. http://dx.doi.org/10.32721/ctj.2020.68.4.pf.halpern-shavim.

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Non-resident suppliers of digital products and services are not required to collect and remit goods and services tax (GST)/harmonized sales tax (HST) if they are not "carrying on business" in Canada. The term "carrying on business" in Canada is not defined in the legislation. Leaving aside policy arguments in favour of, or against, requiring such non-resident suppliers without a physical presence in Canada to register, the author of this article considers whether the current legal framework should be reinterpreted to require such suppliers to become registered for GST/HST on the basis of a pur

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Tredoux, Liezel G., and Kathleen Van der Linde. "The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada." Potchefstroom Electronic Law Journal 24 (January 12, 2021): 1–36. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a6781.

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Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (dividends) are not. This difference in taxation can be exploited using hybrid instruments and often leads to a debt bias in investment patterns. South Africa, Australia and Canada have specific rules designed to prevent the circumvention of tax liability when company distributions are made in respect of hybrid instruments. In principle, Austral

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Noga, Tracy J., and Brett R. Wilkinson. "International Consulting Income: An Investigation of the Tax Implications of a U.S. Individual Working in Canada." Issues in Accounting Education 22, no. 4 (November 1, 2007): 775–81. http://dx.doi.org/10.2308/iace.2007.22.4.775.

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This case explores the tax consequences that arise when a U.S. individual performs services in a foreign jurisdiction. The dynamic situation allows you to explore the different tax implications for both employees and independent contractors. You must identify not only applicable U.S. law but must also research and apply the U.S.-Canada tax treaty in determining the tax consequences.

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Gelardi, Alexander M. G. "A Comparison of the New U.S. Expatriation Tax and the Canadian Departure Tax." ATA Journal of Legal Tax Research 7, no. 1 (January 1, 2009): 76–89. http://dx.doi.org/10.2308/jltr.2009.7.1.76.

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ABSTRACT: The Heroes Earnings Assistance and Relief Tax Act of 2008 amended the anti-avoidance provisions of the Internal Revenue Code for an expatriating taxpayer. The new law requires expatriating taxpayers to report a deemed taxable sale and repurchase of assets at the time that they expatriate. This is a change from the prior law where an expatriating taxpayer could be taxed by the U.S. for ten years after expatriation. The new U.S. rules are similar to rules that have been used by Canada to tax expatriating Canadian residents. This paper sets out the new U.S. rules and compares them to th

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Bevacqua, John. "Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 439–76. http://dx.doi.org/10.32721/ctj.2020.68.2.bevacqua.

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There have been numerous recent Canadian cases in which taxpayers have alleged negligence by Canada Revenue Agency officials. This body of rapidly evolving Canadian case law constitutes, at present, the most extensive jurisprudence in the common-law world considering the tortious liability of tax officials. It also exposes fundamental unresolved controversies that inhibit legal clarity and certainty on the limits of the right of taxpayers to sue for the negligence of tax officials. Through comparison with cases in Australia and New Zealand, this article confirms that these unresolved controver

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Hilling, Axel. "Book reviews 2016." Nordic Tax Journal 2016, no. 2 (November 1, 2016): 128–32. http://dx.doi.org/10.1515/ntaxj-2016-0009.

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Abstract This section contains reviews of two Swedish books on international taxation. First, the book Skatteavtal och generalklausuler, Ett komparativt perspektiv (Tax Agreements and General Anti-Avoidance Regulations, A Comparative Perspective) is recommended for those who study and work with international tax law. The book analyses how tax treaties’ function to limit contracting states’ taxing powers relates to national GAARs. A comparative analysis is made between Sweden and Canada. In the second review, the doctoral dissertation EU-domstolens restirktionsprövning i mal om de grundläggande

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Li, Peter. "Calling Power to Account: Law, Reparations, and the Chinese Head Tax Case." Canadian Journal of Political Science 39, no. 4 (December 2006): 961–62. http://dx.doi.org/10.1017/s0008423906299967.

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Calling Power to Account: Law, Reparations, and the Chinese Head Tax Case, David Dyzenhaus and May Moran, eds., Toronto: University of Toronto Press, 2005, pp. 471.This is a collection of fifteen essays that addresses different aspects of the Chinese head tax case. Edited by two law professors and written mostly by lawyers and law professors, the collection has a strong legal flavour. The book begins with the legal case of Mack vs. Attorney General of Canada. However, the book does not provide a succinct summary of the case. In brief, the case involves three Chinese Canadians, Shack Jang Mack,

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Shatalow, Nicholas. "Policy Forum: The GST/HST Obligations of Non-Resident E-Commerce Firms—Jurisprudence and Policy." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (January 2021): 1035–52. http://dx.doi.org/10.32721/ctj.2020.68.4.pf.shatalow.

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E-commerce presents a broad range of challenges for policy makers. In the tax context, it has the potential to obscure the relationship between a firm and the appropriate taxing jurisdiction. This article explores the goods and services tax (GST)/harmonized sales tax (HST) obligations of non-resident e-commerce firms with no physical presence in Canada—specifically, whether those firms may be required to register for, collect, and remit GST/HST in respect of their activities in the Canadian market. Recent developments in the common law (albeit in a non-tax context) indicate that non-resident e

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Podshivalova, Daria Yakovlevna. "Financial-legal means of countering unscrupulous practices of business fragmentation in Canada." Налоги и налогообложение, no. 2 (February 2021): 85–92. http://dx.doi.org/10.7256/2454-065x.2021.2.34822.

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Countering the practice of conducting business through several companies for obtaining tax benefits, or in other words, the practice of businesses is fragmentation is a relevant problem not only in the Russian Federation, but also foreign countries. Namely in Canada, small business are qualified for reduction in corporate tax &ndash; small business deduction (SBD). At the same time, it substantiated the need for the development of special financial-legal means for preventing taxpayers from misusing it. This article examines the Canadian experience of countering business fragmentation, and

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Setlakwe, Paul J. "La fiducie, l'usufruit et la substitution : analyse de certaines incidences fiscales." Les Cahiers de droit 26, no. 3 (April 12, 2005): 739–62. http://dx.doi.org/10.7202/042686ar.

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This article deals with income tax and succession duty implications resulting from the use of Quebec civil law trusts, usufructs and substitutions. In the first part, the author examines income tax consequences under the Income Tax Act (Canada) and the Taxation Act (Quebec). In the second part, the author examines the specific and unique rules provided in the Succession Duty Act (Quebec) with respect to each institution and various estate planning techniques which have been used

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Thèses sur le sujet "Tax law - Canada"

Reuter, Michael F. M. "Some implications of the Canadian tax law on foreign investments in Canada : a German perspective." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26144.

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Canada is one of the countries depending on foreign investment to a fairly high extent. After some time of concern about foreign investment¹ the Foreign Investment Review Act (FIRA) was implemented.² With the federal election in 1984 the Canadian government took the stand in favour of foreign investment again and changed FIRA to a more positive "Investment Canada". Anyway, the control of foreign investment should be seen only as part of a larger economic policy, which determines the economic criteria for investment decisions. One of these criteria is the Canadian tax law. And as one example,

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Georgescu, Ana-Luiza. "Certain tax aspects of corporate divisive reorganizations in Canada and the UK." Thesis, McGill University, 2004. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=81470.

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A divisive reorganization involves a series of transactions having as effect and purpose the division of the trading activities carried on by a single company or group of companies between two or more companies or groups of companies. This can be achieved by a sale of assets or by a transfer of shares belonging to the corporation to be divided, which would generally give rise to taxable capital gains. The thesis analyzes the tax implications of these two approaches, with particular focus on the latter, attempting a comparative view over the UK and Canadian relevant provisions. The tw

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Grewal, Rajbir Singh. "Towards integrity in tax law : the problem of form and substance in Canadian tax jurisprudence." Thesis, University of British Columbia, 2008. http://hdl.handle.net/2429/4076.

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This study examines the problem of form and substance in Canadian tax jurisprudence, which has been characterized by a troubling equivocation between formalistic and substantive approaches in cases involving tax avoidance transactions with the current period of jurisprudence dominated by formalism. The vacillation of Canadian jurisprudence contrasts with the consistently substantive tax jurisprudence of the United States. The latter situation discloses an unresolved doctrinal tension in Canadian tax jurisprudence between two viable doctrinal alternatives. This study seeks to resolve the proble

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Oliphant, Joel J. "Analysis of the positive tax law affecting First Nations in the context of Canadian tax policy." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ53118.pdf.

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Villagra, Cayamana Renée Antonieta, and Cayamana Jorge Antonio Villagra. "Cláusula de la nación más favorecida en los CDI: herramienta para la potencial disminución de las retenciones del impuesto a la renta aplicables a Chile y Canadá." Pontificia Universidad Católica del Perú, 2013. http://repositorio.pucp.edu.pe/index/handle/123456789/114885.

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Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses. In this line, taxpayers and companies, particularly, as well as the Tax Administration must be alert, regarding topotential modifications of the terms of the Peruvian tax treaties already in force; mainly about the withholding tax rate applied to royalties in the Convention subscribed with Chile and the withholding tax rates applied to dividends, interests and royalties in th

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Michie, Jane Heddle. "Tax avoidance : the Canadian experience." Thesis, 1992. http://hdl.handle.net/2429/3397.

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Section 245 was proposed as part of the tax reform package initiated by the government on 18 June, 1987. It introduced an extended general anti-avoidance rule into Canadian tax law. The rule has been in effect since September 13, 1988, but has yet to be judicially considered. This paper adopts a methodology which incorporates a political perspective. In particular, the rule is analyzed within the general environment - the socio-political, economic and historical backgrounds - in existence at that time. It was felt that such an approach was necessary to explain certain iss

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CHIU, CHING-CHIA, and 邱敬珈. "The Construction of Carbon Tax Law in Taiwan and Vietnam: in comparison with the Carbon Tax Law in British Columbia, Canada." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/f6z593.

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碩士 國立中正大學 法律系研究所 107 Climate change has been an issue that all countries concern and commit to jointly solve in recent years. Both the Kyoto Protocol and the Paris Agreement are designed to reduce carbon dioxide emissions and control global temperature rise. Nowadays, it is important to know how each country puts forward their goal of reducing their carbon dioxide emissions and formulate specific domestic legislation to mitigate climate change. As Canada, Taiwan and Vietnam are countries that greatly affected by climate change, and their emission of carbon dioxide also increasing y

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Leger, Olivier A. ""Mistake of law": The taxpayer's ultimate answer to S. 152(4)(a)(i) of the Income Tax Act. If the shoe fits, wear it ... properly!" 2007. http://link.library.utoronto.ca/eir/EIRdetail.cfm?Resources__ID=452870&T=F.

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Lee, Emily Hsiang-hui. ""Can't be nailed twice": avoiding double taxation by Canada and Taiwan." Thesis, 1998. http://hdl.handle.net/2429/8973.

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Canada and Taiwan have not entered into a tax treaty. Consequently, because each jurisdiction uses different connecting factors, that is 'residence' in Canada and 'income source' in Taiwan, double taxation may occur for individuals subject to tax in both jurisdictions. With the increasing number of Taiwanese immigrants to and investors in Canada, double taxation is becoming a significant problem. A treaty is probably the most efficient mechanism to resolve the double taxation problem. However, the political issue is how can a nation (Canada) enter into a treaty with a jurisdiction (Taiwa

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Jackson, Colin. "Settlement, Compromise, and Forgiveness in Canadian Income Tax Law." Thesis, 2013. http://hdl.handle.net/10222/36298.

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This thesis looks at legal mechanisms allowing the non-collection of tax debts in the tax systems of Canada and the United States. The goal is to shed light on the choices made in Canada’s tax collection system by juxtaposing it with the American system. The comparison reveals differences in the ways in which the two jurisdictions allow taxpayers to participate in the tax system and differences in how the two jurisdictions choose to make decisions about the forgiveness of tax debts. Although Canada has generally rejected the idea of compromise within the tax system, there is a tax policy case

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Livres sur le sujet "Tax law - Canada"

E, Magee Joanne, ed. Principles of Canadian income tax law. 2nd ed. Scarborough, Ont: Carswell, 1997.

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Hogg, Peter W. Principles of Canadian income tax law. 5th ed. Toronto, Ont: Thomson Carswell, 2005.

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Campbell, Colin. Income tax administration in Canada. Scarborough, Ont: Carswell, 1995.

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Finance, Canada Dept of. Government of Canada tax expenditures, 1997. Ottawa: Dept. of Finance, 1997.

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Canada. Parliament. Senate. Standing Committee on Banking, Trade and Commerce. Tax reform in Canada: Twentieth report (interim) = Réforme fiscale au Canada. [Ottawa]: The Committee, 1987.

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1911-, Leonard W. G., and CCH Canadian Limited, eds. Canadian income tax for businessmen and accountants. Don Mills, Ont: CCH Canadian Ltd., 1986.

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Canada. Parliament. Senate. Standing Committee on Banking, Trade and Commerce. Tax reform in Canada: Twentieth report (interim). [Ottawa]: Senate of Canada, 1987.

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Canada. Dept. of Finance. Legislative proposals relating to income tax. Ottawa: Dept. of Finance Canada, 2005.

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Canada. Goods and services tax, annotated, with the Excise Tax Act. Edited by Sherman David M. 1957-. [Don Mills, Ont.]: De Boo, 1991.

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Canada. Canadian Income Tax Act, S.C. 1970-71-72, c. 63, as amended, with Income Tax Regulations. 6th ed. Don Mills, Ont: CCH Canadian, 1990.

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Chapitres de livres sur le sujet "Tax law - Canada"

Yamamoto, Takashi. "Professional Practices in Fixed Assets Valuation and Assessor Education in North America: Suggestions for Japan." In New Frontiers in Regional Science: Asian Perspectives, 123–37. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_9.

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AbstractThis paper examined and compared the situation of and problems with professional practices in fixed assets valuation and assessor education between North America (the United States and Canada) and Japan. Because professional practice in tax assessment takes place within individual municipalities in North America, the opportunities for external experts to participate in the practice are limited. Moreover, external institutions and universities that provide professional education educated the assessors who were in charge of these professional practices. As a result, the costs of professional practices in tax assessment and assessor education and training have been kept low. In Japan, there has been no foundation through which to foster experts within individual municipalities, so much professional practice is outsourced; consequently, this practice has become ineffective and unstable. Thus, Japan can refer to the North American system of providing complete professional tax assessment services within each municipality, as well as the fostering of experts through external organizations.

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Campbell, Colin, and Robert Raizenne. "Countering Tax Avoidance in Canada before the General Anti-Avoidance Rule." In Studies in the History of Tax Law. Hart Publishing, 2021. http://dx.doi.org/10.5040/9781509939909.ch-013.

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Raizenne, Robert, and Colin Campbell. "The Origins and Architecture of the 1942 Canada–United States Income Tax Treaty." In Studies in the History of Tax Law. Hart Publishing, 2019. http://dx.doi.org/10.5040/9781509924967.ch-015.

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"Abuse of tax law as a language of morality in modern times: a comparative analysis of France, Canada and Ireland." In Comparative Law - Engaging Translation, 203–19. Routledge, 2014. http://dx.doi.org/10.4324/9780203380895-20.

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"Chapter 16. Tax Discrimination and the Cross-Border Provision of Services." In British and Canadian Perspectives on International Law, 317–46. Brill | Nijhoff, 2006. http://dx.doi.org/10.1163/ej.9789004153813.i-407.92.

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"La pose exacta." In Music for Unknown Journeys by Cristian Aliaga, edited by Benjamin Bollig, 48–49. Liverpool University Press, 2021. http://dx.doi.org/10.3828/liverpool/9781800348097.003.0018.

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Carteles que llevan a pueblos tan cercanos al costado de la ruta como para existir en la memoria, pero tan lejanos que nadie llegará a pisarlos. Esos nombres esconden imágenes desconocidas, salvadas su realidad y la modestia por unos pocos kilómetros. Unas luces titilan donde la vista no alcanza del todo: ahí están los pueblos cuyos motivos no llevan a los viajeros a desviarse. No sabe nadie el trazado de las calles, la pose exacta de los parroquianos en los boliches, la dirección del viento que mueve los árboles en este mediodía, la canción que canta esa mujer que hace pan hasta morir; el rostro del chico que saldrá del pueblo para recorrer el mundo....

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Tammemagi, Hans. "Integrated Waste Management: More than Just Landfills." In The Waste Crisis. Oxford University Press, 2000. http://dx.doi.org/10.1093/oso/9780195128987.003.0007.

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Just as a general fights a battle with tanks, infantry, artillery, and air support, the campaign against waste also requires an arsenal of many weapons. Instead of relying solely on landfills, as has been done since time immemorial, the industry is developing an integrated waste management strategy. The objective is to minimize impact on the environment by employing all possible waste management technologies—especially reduction/reuse/recycling and incineration—in addition to landfills. An integrated waste management strategy is required by law in many jurisdictions and is now being used in most North American communities. Most U.S. states, for example, have made recycling mandatory and have established goals for reducing waste per capita by 25% to 50% over a period of four to ten years. In Canada, a comprehensive waste reduction plan established in the province of Ontario in 1991 has the goal of reducing the amount of waste going to disposal by at least 50% per capita by the year 2000, compared to the base year of 1987. The goal is to be achieved through implementing the “three Rs”: reduction (10%), reuse (15%), and recycling (25%). Some jurisdictions have set even higher goals; for example, Seattle is aiming to reduce waste going to landfill by 60% by the year 2000. An integrated waste management plan follows the life cycle of consumer products from cradle to grave, seeking to maximize the useful life of the resources that are involved. A complete suite of elements that might be used in an integrated waste management system is illustrated in Figure 4.1, although any municipality may utilize only some of these. 1. Source reduction: The objective is to reduce the amount of waste that is created in the first place. This can be accomplished in a number of ways: purchasing products with minimal packaging; developing products that are more durable and easily repaired; substituting reusable products for disposable single-use products; or implementing tax and other economic measures to encourage producers to generate less waste and use fewer resources. For source reduction to have a significant impact, society needs to turn away from the current consumer preference for once-through, disposable, and limited-life products.

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Vargas Celemín, Libardo. "William Ospina Buitrago. La literatura como vocación, oficio y destino." In Tolimenses que dejan huella. Volumen 6, 183–225. Ediciones Unibagué, 2020. http://dx.doi.org/10.35707/tol/606.

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Crónica periodística de William Ospina Buitrago, escritor y poeta colombiano que nació que el 2 de marzo de 1954 en Padua, un corregimiento del municipio de Herveo (Tolima). En 1992 obtiene el Premio Nacional del Instituto Colombiano de Cultura con el libro El país del viento. Gana el premio “Ezequiel Martínez Estrada” Casa de las Américas (2003), en la categoría de Ensayo, con el texto Los nuevos centros de la esfera. En el año 2006, la Revista Letras y Libros, por votación de sus lectores, declara a Ursúa como el mejor libro del año y en 2009 se le confiere el Premio Rómulo Gallegos por su novela El país de la canela. Varios son los artículos, capítulos de libros, columnas de opinión, en los que el poeta Ospina reflexiona sobre la situación social y política nacional, sin embargo, tal vez su libro más leído y discutido en la academia es: ¿Dónde está la franja amarilla? (1997).

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"4. The Impact of the Canadian Charter of Rights and Freedoms on Income Tax Law and Policy." In Charting the Consequences, 109–68. University of Toronto Press, 1997. http://dx.doi.org/10.3138/9781487583422-007.

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Phienwej, Noppadol, and Prinya Nutalaya. "Subsidence and Flooding in Bangkok." In The Physical Geography of Southeast Asia. Oxford University Press, 2005. http://dx.doi.org/10.1093/oso/9780199248025.003.0033.

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Bangkok, the capital of Thailand, is situated on flat, low land in the southern part of the Central Plain, one of the main physical units of the country. Through the heart of the city, the Chao Phraya flows from the north and discharges into the Gulf of Thailand, 25 km south of the city centre. The city was founded in 1782, and in its early years numerous klongs (canals) were dug for transportation and defence uses. These canals became corridors of early development, and banks were lined with houses, shop-houses, and temples, etc. With the beauty of its waterway landscape, Bangkok was once dubbed the Venice of the East. Unfortunately, such a resemblance no longer exists as most of the canals have been backfilled to make room for road construction in recent urbanization. The Bangkok metropolis, which at present has a population in excess of 10 million, has expanded rapidly on both banks of the river since 1950. It has encroached into surrounding provinces, covering an area of approximately 60 × 70 km. Owing to its flat topography and close proximity to the sea, flooding threatens the city annually. Modern urbanization has resulted in the drastic destruction or blockage of natural drainage paths, increasing the flood risk to the city. Severe land subsidence from excessive groundwater extraction since the 1960s has intensified the flood risk, as well as creating numerous foundation problems. At present the land surface in some areas is already below mean sea level. The city now has to rely on a flood protection system to prevent inundation. However, its effectiveness is only temporary because land subsidence has not yet ceased. The Central Plain is formed by the Chao Phraya River, the largest in the country. The river basin stretches from the Northern Highland to the Central Plain and covers about one-third of the country (514 000 km2). The Central Plain can be divided into the Upper and Lower Central Plains. The former extends from Tak to Nakhon Sawan Provinces. Four main rivers, namely, the Ping, the Wang, the Yom, and the Nan, which originate in the Northern Highland, traverse the plain and join together at Nakhon Sawan, 240 km north of Bangkok, to form the Chao Phraya River.

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Actes de conférences sur le sujet "Tax law - Canada"

Lakatos, Istva´n, and Julianna Lakatos-Szabo´. "Potential of Conventional and Unconventional Hydrocarbons: Comparison of Resources, Reserves, Recovery Factors, and Technologies." In ASME 2009 28th International Conference on Ocean, Offshore and Arctic Engineering. ASMEDC, 2009. http://dx.doi.org/10.1115/omae2009-80157.

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The paper deals with the availability of natural hydrocarbons until 2100. Starting point of the evaluation is that the global demand will not be met by production of conventional oil and gas. Basis of the discussion is the comparison of available resources and reserves, recovery factors and technologies. The analysis comprised oil shale, tar sand, gas shale, tight sand gas, coalbed methane and gas hydrates. Taking the data of competent organizations into account, obviously the global resources of unconventional oil and gas significantly exceed the availability of conventional natural hydrocarb

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Jia, L., E. J. Anthony, and Richard Turnbell. "Treatment of Sydney Tar Pond Sludge in CFBC." In 18th International Conference on Fluidized Bed Combustion. ASMEDC, 2005. http://dx.doi.org/10.1115/fbc2005-78123.

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Test burns of mixtures of Sydney tar pond sludge and coal were carried out using CETC’s mini-circulating fluidized bed combustor (mini-CFBC). The goal was to determine if CFBC technology could be used to treat the tar pond sludge. During the tests, CO2, O2, CO, SO2, and NOx in the flue gas were monitored continuously. Stack gas sampling was carried out for HCl, metals, particulate matter, VOCs, total hydrocarbons, semi-volatile organic compounds, dioxins and furans and PCBs. Results showed that HCl, Hg, particulate matter, PCDD/Fs and metal concentrations were all below both the current limits

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Roberts, J. A. "Industrial Trent Development and Application." In ASME 1996 Turbo Asia Conference. American Society of Mechanical Engineers, 1996. http://dx.doi.org/10.1115/96-ta-042.

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The industrial Trent is the largest aeroderivative gas turbine available, at 50+ MW, and the most efficient gas turbine available to industrial and marine operators, at 42%. Its Dry Low Emissions combustion system embodies the features of the similar combustor on the industrial RB211, which is enjoying very successful service experience. Its design features and derivation from the aero engine are reviewed, together with an assessment of the maintenance aspects of the engine. The current status of the engine validation programme is discussed, covering both component rig testing and progress on

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Landric, C., C. Alande, and M. Ndiaye. "Apport de la greffe gingivale épithélio conjonctive dans la reconstruction palpébrale." In 66ème Congrès de la SFCO. Les Ulis, France: EDP Sciences, 2020. http://dx.doi.org/10.1051/sfco/20206602014.

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La reconstruction palpébrale fonctionnelle et esthétique implique une réhabilitation de tous les plans palpébraux. Elle se base sur la distinction de deux entités fonctionnelles: la lamelle postérieure qui comporte le tarse, la conjonctive et les rétracteurs qui assurent l’abaissement de la paupière dans le regard vers le bas; la lamelle antérieure cutanéo- musculaire qui assure l’occlusion palpébrale. Toute technique doit impérativement restaurer les deux lamelles fonctionnelles. La réhabilitation du plan postérieur tarsoconjonctival peut utiliser différents greffons autologues: identiques (g

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Tello Collado, Santiago. "Abd al Malik: le fluide vital du rap." In XXV Coloquio AFUE. Palabras e imaginarios del agua. Valencia: Universitat Politècnica València, 2016. http://dx.doi.org/10.4995/xxvcoloquioafue.2016.3022.

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Uno de los aspectos más llamativos, al tiempo que complejos de la música rap es lo que conocemos como flow. Diferentes autores como Marc (2008) o Béthune (2004), sobre la estética del rap, hacen referencia a este concepto difícil de definir. Partiendo de su sentido más orgánico, en tanto que líquido en movimiento, el flow en el rap requiere estar provisto de enorme y cristalina vitalidad en el recitado de los versos, lo que le confiere uno de los aspectos más atractivos, al tiempo que complejos, en este tipo de música. Procedente de la locución americana to rap, entre chismorrear o darle al pi

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Barbosa, Fábio C. "Shortline Freight Rail System Review: North American Experiences and Brazilian Perspectives." In 2020 Joint Rail Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/jrc2020-8034.

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Abstract Shortline industry plays a prominent role in the North American Freight Rail System (mainly United States and Canada), providing a customized freight rail service to the shippers, i.e. the first/last mile rail access for those low dense/light demand markets, outside the Class I’s business model (highly loaded corridors), as well as competition enhancers, through the connection of shippers facilities with more than one Class I railroad. The Short Line’s Rail industry role and its inherent freight rail business model have been strengthened in the years that followed the so called Stagge

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Rapports d'organisations sur le sujet "Tax law - Canada"

Molina Peralta, Iraide, Sandra Perdomo Paredes, and Arturo Enrique Díaz Pabón. Perfil ocupacional de los egresados del programa académico de administración de empresas de la universidad nacional abierta y a distancia -UNAD. Universidad Nacional Abierta y a Distancia, October 2020. http://dx.doi.org/10.22490/ecacen.4263.

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La Universidad Nacional Abierta y a Distancia -UNAD como organización pública, educativa, del orden nacional, por mandato legal debe mantener un canal de comunicación permanente con los graduados a fin de conocer el impacto social y laboral que estos generan en la región. En tal sentido, la investigación tiene por objetivo analizar el perfil ocupacional de los egresados de administración de empresas de la Universidad en el CEAD Florencia, desde el año 2016 hasta 2018. Por la naturaleza de la investigación, ésta se abordó desde un enfoque mixto - descriptivo, combinando unos estudios de tipo cu

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Lacroix, Florent. Mesure de la section efficace de production de paires de quarks top dans le canal lepton+tau+jets+MET dans l'experience D0 et interpretation en termes de boson de Higgs charge. Office of Scientific and Technical Information (OSTI), December 2008. http://dx.doi.org/10.2172/1415808.

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