Genetik - Menschheit - DNA - Y-Chromosomen - mtDNA - Verbreitung - Haplogruppen - Europa - weltweit - Stammbaum.

This study presents the results of a test of the Averch and Johnson theory that a regulated public utility, under certain specified conditions, has an opportunity and an incentive to compete unfairly with its competitors in the supply of unregulated competitive services. The study investigates the profitability of three services offered by a Canadian telephone company. All three services are unregulated; two are competitive and the other a monopoly. Profitability is measured by the rate-of-return earned by the service and calculated by means of a long-run incremental model. Unfair competition is defined as the earning of a rate-of-return less than the company*s overall cost of capital. The results were not inconsistent with the Averch and Johnson theory. Two services earned a return greater than the cost of capital, and one (unregulated and competitive) generated a substantial loss thereby burdening other services of the company. Some of the implications of the results to both company management and the responsible regulatory agency are discussed.

On 30 June 2016, the U.S. Department of the Treasury and the IRS finalized regulations that modify and implement proposed regulations that had been issued on 23 December 2015. The Final Regulations will require annual country-by-country reporting to be prepared and filed by a U.S. person that functions as the "ultimate parent entity" of a multinational enterprise (MNE) group. The Final Regulations are promulgated under the authority of Section 6038 of the Internal Revenue Code, which grants Treasury the authority to require information reporting from U.S. persons with respect to controlled foreign business entities. The Final Regulations require Ultimate Parents to provide information with respect to subsidiary business entities as well as aggregate tax jurisdiction-wide information relating the global allocation of the income, taxes paid and certain indicators of the location of economic activity among jurisdictions in which the U.S. MNE Group operates. The authors discuss the Final Regulations.