This publication brings together two reports prepared by the Committee on Fiscal Affairs. The first, "Thin Capitalisation", examines the implications for taxation of the different reliance by companies on debt and equity financing. The second, "The Taxation of Income Derived from Entertainment,...

This Test Guideline describes the determining of the ultraviolet-visible (UV-VIS) absorption spectrum of a chemical compound to have some indication of the wavelengths at which the compounds may be susceptible to photochemical degradation. Degradation will depend upon the total energy absorbed...