50 research outputs found
Contribution to the report and book "The Protection of Taxpayers' Rights in International Law - Results of the ILA Study Group on International Tax Law 2018-2021"
This document contains the results of the ILA Study Group, then Committee on InternationalTax Law from 2018 to 2021. Contribution to some sections on fairness, equity, equality and neutrality.Seventh Framework Programme (FP7)758671Grenzen van fiscale soevereinitei
Une ambiance lumineuse en fonction des besoins
Presentation of the ECAL-EPFL collaborative project in user-robot swarm interaction
UTPR: Potential conflicts with international law?
In this article, the authors examine the many facets of the UTPR (formerly known as the undertaxed payments rule) debate through the lens of an international law assessment.Seventh Framework Programme (FP7)758671Grenzen van fiscale soevereinitei
A unified approach for the solution of the Fokker-Planck equation
This paper explores the use of a discrete singular convolution algorithm as a
unified approach for numerical integration of the Fokker-Planck equation. The
unified features of the discrete singular convolution algorithm are discussed.
It is demonstrated that different implementations of the present algorithm,
such as global, local, Galerkin, collocation, and finite difference, can be
deduced from a single starting point. Three benchmark stochastic systems, the
repulsive Wong process, the Black-Scholes equation and a genuine nonlinear
model, are employed to illustrate the robustness and to test accuracy of the
present approach for the solution of the Fokker-Planck equation via a
time-dependent method. An additional example, the incompressible Euler
equation, is used to further validate the present approach for more difficult
problems. Numerical results indicate that the present unified approach is
robust and accurate for solving the Fokker-Planck equation.Comment: 19 page
Dichotomous Markov noise: Exact results for out-of-equilibrium systems. A review
Nonequilibrium systems driven by additive or multiplicative dichotomous
Markov noise appear in a wide variety of physical and mathematical models. We
review here some prototypical examples, with an emphasis on {\em
analytically-solvable} situations. In particular, it has escaped attention till
recently that the standard results for the long-time properties of such systems
cannot be applied when unstable fixed points are crossed in the asymptotic
regime. We show how calculations have to be modified to deal with these cases
and present a few relevant applications -- the hypersensitive transport, the
rocking ratchet, and the stochastic Stokes' drift. These results reinforce the
impression that dichotomous noise can be put on a par with Gaussian white noise
as far as obtaining analytical results is concerned. They convincingly
illustrate the interplay between noise and nonlinearity in generating
nontrivial behaviors of nonequilibrium systems and point to various practical
applications.Comment: Review article, 85 pages, 24 figures. Some references added.
Published in the International Journal of Modern Physics B 20, pp. 2825-2888
(2006). Comments and suggestions from the readers are highly welcom
Taxation in the digital economy - recent policy developments and the question of value creation
The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for introducing a new tax order for digital businesses. In particular, the significant digital presence and the digital services tax as put forward by the European Commission will most likely distort corporate decisions and spur tax competition. To contribute to the development of tax rules in line with value creation as the gold standard for profit taxation the paper discusses data as a "new" value-driving asset in the digital economy. It draws on insights from interdisciplinary research to highlight that the value of data emerges through proprietary activities conducted within businesses. We ultimately discuss how existing transfer pricing solutions can be adapted to business models employing data mining
Probability Theory in Statistical Physics, Percolation, and Other Random Topics: The Work of C. Newman
In the introduction to this volume, we discuss some of the highlights of the
research career of Chuck Newman. This introduction is divided into two main
sections, the first covering Chuck's work in statistical mechanics and the
second his work in percolation theory, continuum scaling limits, and related
topics.Comment: 38 pages (including many references), introduction to Festschrift in
honor of C.M. Newma