Keresés
62 találatból megjelenítve: 1-10
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The traditional concept of EP status is obsolete and enables digital companies to enter a foreign market jurisdiction without having a minimal physical presence.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: The Application of In-house Procurement by Municipalities in Municipal Services Management
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The topic of the article is the application of in-house procurement by municipalities in municipal services management. The essence of in-house contracts, also known as direct contracts, is a specific relation between the ...
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: 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: Shaping Financial Accountability Via Participatory Budgeting - Theoretical Framework for Axiological and Legal Analysis
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Despite the potential of participatory budgeting, its possibilities to strengthen the common good principle are not fully implemented, due to the insuffcient accountability for the local expenditure. Thus, the main purpose ...
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 ...