Keresés
61 találatból megjelenítve: 1-10
Cím: Permanent Establishment - New Concept
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The permanent establishment is an essential concept in international Tax Law. The traditional definition was based on the existence of a fixed place of business. At present, the new economy requires a change in the concept ...
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: The Current International and European Actions for De-offshoring the World
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
This article discusses the most recent actions at international and European level for de-offshoring the world. From the automatic exchange of information to the sophisticated rules to fight money laundering and the use ...
Cím: Public Levies - Revenues or Expenditures of Public Budgets?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The Constitutions of 1920 and 1948, unlike recently, do not mention the charges in addition to taxes when defining mandatory payments. Verejné dávky (public levies) were understood to be a payment which was imposed on ...
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. ...
Cím: Legal Aspects of EU Funding Related to State Organisational Units in the Czech Republic
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
State organisational units in the Czech Republic play different roles while receiving appropriations from the EU budget. The robust implementation structure was established at the national level delegating power on selected ...
Cím: European Monetary Fund - A Further Step towards Completing the Economic and Monetary Union?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
in this paper, the author focused on two areas. First he outlined the development of the financial assistance funds in Europe. Moving from EFSF and EFSM through ESM all the way to EMF was a long path. Will the EMF be a ...
Cím: Budget Planning in the Republic of Lithuania under the Influence of European Union Law
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The article deals with the problem of the impact of the European Union law on budget planning legal regulation in the Republic of Lithuania after accession to the European Union in 2004. Such questions, as harmonisation ...
Cím: Local Taxes in the Russian Federation in the Context of the Analysis of the Powers of Local Self-Government Bodies
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
in this contribution the author presents the results of the analysis of legislation as well as monitoring the official web sites of the Ministry of Finance of the Russian Federation concerning local taxes. On the basis of ...
Cím: 100 Years of Taxes as a Means of State Functioning
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The article is prepared for the international Scientific Conference Currency, Taxes and Other institutes of Financial Law in the Year of the 100th Anniversary of the Founding of Czechoslovakia. The chosen topic is up-to-date ...