Keresés
61 találatból megjelenítve: 41-50
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: Exemption of Heritage Properties in Poland from Property Tax - The Fundamentals, Evolution of Solutions and Legal Framework
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Protection of historic properties is a public task which in Poland is performed by state bodies and local authorities. it consists in, inter alia, provision of legal, organisational and financial conditions which allow for ...
Cím: Local Government Financial Institution and FinTech
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The article compares the characteristics of local government financial institutions and FinTechs in order to make an attempt to answer the question whether a local government financial institution may constitute a FinTech. ...
Cím: Tax Rulings in Poland - Wealth or Crisis?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The article addresses the issues of significance and practice of applying the provisions concerning tax interpretations in Poland. This issue is presented in the context of global trends, especially in the law of the ...
Cím: A New Nexus Based on the Concept of Significant Economic Presence: The Digital Permanent Establishment
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The traditional concept of EP status is obsolete and enables digital companies to enter a foreign market jurisdiction without having a minimal physical presence. These companies usually do not reach the threshold required ...
Cím: Interventionism or Activation - Local Market Expectations Towards Local Government Units
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Representatives of economic and legal sciences very often deal with the issue of the comprehensive impact of local government units on creating local development conditions. The experiences of recent years indicate that ...
Cím: The Anti-abuse Rule and Related Tax Administration Principles Written in the Tax Code
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The tendency to increasingly apply the principle of prohibition of abuse of tax law is clear in the domestic, European and international context. This paper deals with the principle of the prohibition of the abuse of tax ...
Cím: Does the Implementation of DAC 5 Represent a Breach of Attorney Confidentiality?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
This contribution is devoted to an issue of the correlation between anti-money laundering measures and measures combating tax evasion. This problem is widely discussed and the regulation requiring sharing tax relevant ...
Cím: Forecasting GDP Values as Part of the Budgetary Procedure - De Lege Lata and De Lege Ferenda Conclusions
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The objective of the article is to verify the research hypothesis that the Polish rules of fiscal policy are susceptible to manipulation with the forecast GDP size adopted in the assumptions of the Budgetary Act. Such ...
Cím: Ability-to-pay Principle and the Structure of Personal Income Tax in Poland - Selected Issues
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The ability-to-pay principle is one of the two principles that legitimise the collection of taxes. it pertains to the correct distribution of the tax burden that gives rise to a great deal of controversy and disputes in ...