Keresés
681 találatból megjelenítve: 101-110
Cím: Cryptocurrencies from the Perspective of the EU Financial Market Regulation
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-14
(2019)
During the last two years, cryptocurrencies became a new social, economic, as well as legal phenomenon. In this context, many open questions arise. The paper deals with the issue how cryptocurrencies interact with the ...
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: Sovereign Green Bond Market - A Comparative Analysis
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Green bonds have become basic instruments considered sources of green projects financing. The green bond market is relatively new as it was inaugurated in 2007, however, its rapid development has recently been observed. ...
Cím: Changes of Rules Applicable to Value Added Tax
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Every year the state budget loses several dozen billions of zlotys. What provides the measure of the extent of this loss is the tax gap (although in fact it is not a gap) which shows the level of discrepancies between ...
Cím: Due Diligence in Verifying Counterparties in Order to Deduct VAT
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Considerations on exercising due diligence while verifying their counterparties by taxable persons for the purposes of settling VAT should be, as a matter of priority, related to one of the fundamental rights pertaining ...
Cím: Exemption of Polish Local Government Units and their Unions from Corporate Income Tax - The Fundamentals, Evolution of Solutions and Legal Framework
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Local government units and their unions as income earning legal entities are subject to the provisions of the Act on corporate income tax. Being subject to income tax law translates also to the opportunity of benefiting ...
Cím: Development of the Regulation of Insurance Intermediaries in the Czech Republic
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
in the insurance market, various distribution channels can be selected to distribute an insurance coverage. The selection of those channels depend on many factors and specific criteria. The insurance intermediaries represent ...
Cím: Multi-Annual Planning of Public Budgets as a Way of Rationalising Public Expenditure
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Multi-annual planning is an essential tool in public finance law for the efficient management of public funds. The management by one-year budget should be accompanied by future planning exceeding one calendar year. Such ...
Cím: Features of Factor Analysis in Tax Consulting
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
A distinctive feature of factor analysis in tax consulting is that some of the parameters of taxation or all of them together serve as influencing factors or performance indicators. Therefore, factor analysis requires using ...