The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) for the purpose of combating abuse of tax treaties. This PPT rule is also included in the OECD Multilateral Instrument. The PPT rule is (amongst others) applicable when ‘it is reasonable to conclude’ that a benefit (granted by a tax treaty) was one of the principal purposes of any arrangement/ transaction. This requ...

A: Because she knows how to get Arizona's budget back on track. Again, participants judged either reasonableness or circularity, and did so by either ranking or rating arguments. Two-branch arguments were ranked as less circular than one-branch arguments, indicating structural sensitivity, and repetition created less perceived circularity when the opponent had already acknowledged the repeated ...

................................................................................... 1 1. THE CONTEXT OF PUBLIC SECTOR REFORM......................... 2 1a. Components of Public Sector Reform.................................. 5 2. DEFINING ACCOUNTABILITY.................................................... 6 3. ACCOUNTABILITY OUTCOMES ASSOCIATED WITH NEW COMPUTERISED INFORMATION SYSTEMS.............

This study compared two forms of accountability that can be used to promote diversity and fairness in personnel selections: identity-conscious accountability (holding decision makers accountable for which groups are selected) versus identity-blind accountability (holding decision makers accountable for making fair selections). In a simulated application screening process, undergraduate particip...

As you know, there is increasing attention insocial accountability concept for medicaland other health professional schools. Despite theuniqueness of the concept of social accountability,it has different definitions in various fields. TheWorld Health Organization (WHO) has describedsocial accountability generally as follows: “theobligation to direct education, research andservice activities tow...

Background Routine immunization coverage in Nigeria has remained low, and studies have identified a lack of accountability as a barrier to high performance in the immunization system. Accountability lies at the heart of various health systems strengthening efforts recently launched in Nigeria, including those related to immunization. Our aim was to understand the views of health officials on th...