Keresés
11 találatból megjelenítve: 1-10
Cím: Immovable Property Tax Exemptions as a Tool of Tax Policy
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
This text is dealing with the exemptions from the immovable property tax in the Czech Republic. it brings a new classification of tax exemptions and it overviews this type of correction components. it critically analyses ...
Cím: Interpretation of Treaties for the Avoidance of Double Taxation with Practical Examples
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
This contribution deals with the problem of interpretation of treaties for the avoidance of double taxation from the point of interpretative models theory. The main aim of the contribution is to confirm or disprove the ...
Cím: How Much Tax Harmonisation Is Needed?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The paper concentrates on tax harmonisation in the European Union. The author shows its development and results, and brings some case law examples. The paper deals with a problem whether taxes should be harmonised further ...
Cím: Tax Law Rulings as an Example of Support for Taxpayers
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
Tax law rulings are not an institution typical only for the Polish tax system, because they occur, in various forms, almost everywhere in Europe. Undoubtedly this reflects the fact that the legislator is able to see the ...
Cím: Legal Regulation of Taxes in the Period of the First Czechoslovak Republic and at Present
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The aim of this article is to evaluate opinions on taxes and tax legislation at the time of the First Czechoslovak Republic and to compare these views with current opinions on taxes in the Czech Republic and with the current ...
Cím: 100 Years of Changes in the Czech System of Taxation
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article deals with the changes in the system of taxation since the establishment of the independent Czech state in 1918 until the present. In particular, the author focuses on the period of fundamental tax reforms that ...
Cím: Taxation of Holding Companies in the Context of EU and International Tax Law
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(2019)
The objective of this paper is the analysis of the influence of European Union legal regulations, as well as international tax law on the development of tax law applicable to holding companies. It is particularly relevant ...
Cím: Ne Bis in Idem in the Tax Process
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article deals with the institute of deadlines within the framework of the Tax Code, especially the possibilities and obligation of the tax administrator to extend the deadline on the request of a taxpayer. The article ...
Cím: The Exchange of Tax Information as Exemplified by the Panama - Argentina Case
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Recently, international tax cooperation has been developing very intensively what is extremely important from the point of view of fiscal interests of states. This article deals with the transparency of the exchange of ...
Cím: Do the Social Insurance Contributions Payable in Poland Constitute a Tax?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Among the enforced public levies in Poland, taxes and social security contributions are certainly the ones of the greatest significance. There are major similarities between them, however differences are also noticeable. ...