Results 31 to 40 of about 228,073 (143)

The Financialization of International Law

open access: yesPerspectives on Politics, 2020
We investigate how the international investment regime turned into an investment vehicle. Through the process called third-party funding, financiers back international legal claims by firms against countries and in turn seek a share of any potential award.
Kalyanpur, Nikhil, Newman, Abraham l.
openaire   +2 more sources

Taxing Bitcoin Transactions Under Polish Tax Law

open access: yesComparative Economic Research, 2015
Recent years have witnessed the emergence of digital currencies - digital representations of value which are transferred using IT technologies and used as a medium of exchange but are not recognised as official means of payment.
Patryk Kowalski
doaj   +1 more source

Anatocism in the Czech Tax Law

open access: yesFinancial Law Review, 2022
The paper examines legal disputes regarding the possibility of taking interest of interest (anatocism) payed by the tax administrators in the Czech legal order.
Michael Feldek
doaj   +1 more source

Reflections on Slovak Customs Legislation From the Perspective of the EU Customs Union

open access: yesFinancial Law Review
The customs law system within the EU Customs Union is characterized by the coexistence of EU law and national legislation respecting the primacy of EU law.
Adrián Popovič, Soňa Simić
doaj   +1 more source

Tax Regulation on Blockchain and Cryptocurrency: The Implications for Open Innovation

open access: yesJournal of Open Innovation: Technology, Market and Complexity, 2021
Blockchain is a technology that will change the relationships between the different actors in society, individuals, companies and administration, in aspects as important as taxation, by implementing concepts such as Self-sovereign identity (SSI) and ...
Andrea Peláez-Repiso   +2 more
doaj   +1 more source

Correspondent relationship of credit institutions vis-à-vis money laundering and terrorist financing

open access: yesFinancial Law Review, 2023
This paper deals with the legal relationship between correspondent and respondent banks as part of a correspondent transaction.
Yana Daudrikh
doaj   +1 more source

Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The European Charter for Local Self-Government is one of the most important international documents concerning the status and functioning of local self-government. This document was opened for signature as a convention by the member states of the Council
Soňa Kubincová
doaj   +10 more sources

The Legal Aspect of the Tax Competition in EU: Case of Kosovo

open access: yesSriwijaya Law Review, 2019
The aim of this paper is to analyse the tax competition -fiscal competition within the EU Member States. The complexity of the tax competition concept in the EU will be addressed in two dimensions: the impact of tax competition on the growth of foreign ...
Fitore Gezim Morina
doaj   +1 more source

Axiology of Financial Law [PDF]

open access: yesBiałostockie Studia Prawnicze, 2020
Abstract Financial law is a separate, autonomous and interdisciplinary field of law that has evolved from administrative law. The subject of this area of law are primarily public finances based on a number of principles and institutions that have the right to perform public financial operations.
openaire   +1 more source

Subjects of Financial Law

open access: yesRussian Journal of Legal Studies (Moscow), 2022
Articles on the modern problems of financial law are analyzed in the context of changes and additions brought by the Constitution of the Russian Federation. In the system of public legal entities, as subjects of the financial law the new subject, the public legal entity of the federal territory Sirius appeared.
openaire   +1 more source

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