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This study discusses the dispersion equation for SH waves in a non-homogeneous monoclinic layer over a semi-infinite isotropic medium. The wave velocity equation has been obtained. In the isotropic case, when the non-homogeneity is absent, the dispersion equation reduces to a standard SH wave equation. The dispersion curves are depicted by means of graphs for different values of non-homogeneity parameters for the layer and semi-infinite medium.

The cost-sharing exemption applied in the field of VAT is losing its relevance rapidly as it is becoming clear that it cannot be applied in many sectors of the economy after all. Keywords Cost sharing exemption • Aviva Group case • DNB Banka In a world where global trade is dependent on endless organisational networks, it is common for many businesses to come together, cooperate and pool resources. This contractual cooperation gives businesses certain advantages that are not obtainable by them acting on their own. There is no single way of engaging in such cooperation. Businesses can cooperate in different ways such as pooling certain assets, pooling money (by cash pooling or cost pooling), or pooling personnel. 1 They can also share risks or form new business together by way of a joint venture, a partnership or a European Economic Interest Group (EEIG). 2 Any such contractual agreement has quite an impact in determining the identity of a taxable person for the purposes of value added tax (VAT) as the linking of individual businesses with each other or the creation of a new business might be treated as one single taxable person for the purposes of VAT. 3 The idea that, under certain conditions, a group of individual businesses can 1 Doesum/Kesteren/Norder [3], p. 144. 2 Doesum/Kesteren/Norder [3], p. 144.

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