Results 21 to 30 of about 1,630 (169)
Financial Law Review, 2023 In the paper, the authors focus on selected aspects (concept and interference) of the currently dynamically developing economic model called digital economy, with the aim of defining the content of ...
Mária Sabayová, Karolína Červená
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Some Aspects of Local Real Estate Taxes as an Instrument of Land Use Management
Real Estate Management and Valuation, 2016 Economic and financial instruments are a very important group of tools for supporting local entrepreneurship. The broadest group among them are local taxes.
Źróbek Sabina +3 more
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Searching for similarities in EU corporate income taxes for their harmonization
Economics and Business Review, 2020 The purpose of this paper is to answer the question whether, despite the differentiation of the corporate income tax in the European Union, there are similarity patterns allowing for the harmonization of the bases of this tax.
Małecka-Ziembińska Edyta, Siwiec Anna
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Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland
Real Estate Management and Valuation, 2019 Research undertaken by the World Bank in Europe and the Central Asia Region indicates that there are four principal preconditions for introducing value-based recurrent property tax reforms: comprehensive property registration, a reliable source of data ...
Grover Richard, Walacik Marek
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Article 199a of the Tax Ordinance Act in Polish Legal Regime
Financial Law Review, 2021 The regulatory function of Article 199a [Tax Ordinance Act, hereinafter: T.O.] is to supplement tax authoritiescompetences deriving from other regulations of evidence proceeding to establish the facts.
Krzysztof R. Woźniak
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Frontiers in Immunology, 2018 The toll/interleukin 1 receptor (TIR) domain-containing adaptor protein (TIRAP) plays an important role in the toll-like receptor (TLR) 2, TLR4, TLR7, and TLR9 signaling pathways.
Mahesh Chandra Patra, Sangdun Choi
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Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic
Financial Law Review, 2022 The article focuses on the transfer pricing in the Slovak Republic. The main subject of this article is the analysis of the legal regulation of transfer pricing of controlled transactions between ...
Filip Baláži, Elena Lazoríková
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Uniformity of Application of the EU Customs Law: Problematic Aspects in the Baltic States
Economics and Culture, 2019 Research purpose. The EU Customs Law is a significant branch of the EU substantive law. On the basis of the Union Customs Code (UCC; Regulation [EU] No. 952/2013) and the Combined Nomenclature of the European Union (Regulation [EU] No.
Valantiejus Gediminas, Katuoka Saulius
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Changes in the Regulation of Crypto Exchanges in Lithuania And Estonia
Financial Law Review, 2023 This article consults new regulations in Estonia and Lithuania where significant amendments have been adopted for the establishment and approval of crypto exchange services' providers.
Marek Bočánek
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Corporate Tax in European Union and the Theory of Corporate Finance
Folia Oeconomica Stetinensia, 2015 One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises.
Iwin-Garzyńska Jolanta
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