Nature of Charge for Breach of Budgetary Discipline from Czech Perspective
This article is focused on the issue of the imposition of the charge for the breach of the budgetary discipline and its nature as a criminal sanction for the purposes of the application of articles 6 and 7 of the European Convention for the Protection of
Sejkora Tomáš
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K34 CIPM-MRA and Materials Metrology
Yoshito Mitani
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The concept of associated persons as a key and potentially problematic aspect in transfer pricing
Transfer pricing (TP) is based on many principles – the essential one is the Arm´s Length Principle (ALP). In this respect, the term “associated persons” is of crucial importance: associated persons must be involved in transactions in order for the ALP ...
Brychta Karel +4 more
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Searching for similarities in EU corporate income taxes for their harmonization
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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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
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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Different From You and Me: Tax Enforcement and Sophisticated Tax Evasion by the Wealthy
This paper reviews recent research on tax evasion by high-income, high-wealth individuals and attempts to draw out some lessons for policymaking. We review the key concepts around tax evasion, and we summarize the key insights from economic studies of ...
Daniel Reck, Jeanne Bomare
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Fuel Manifold Air Purge System for Allison 501-K17/K34 Marine Gas Turbine Engines [PDF]
Fuel nozzle fouling has plagued the U.S. Navy’s shipboard Allison 501-K engine program since its inception. Symptoms of fouled fuel nozzles include turbine starting problems, premature combustion liner burnthrough, and damage to turbine stationary and rotating blades.
Dennis M. Russom, Thomas E. Daransky
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The RING Finger Protein MSL2 in the MOF Complex Is an E3 Ubiquitin Ligase for H2B K34 and Is Involved in Crosstalk with H3 K4 and K79 Methylation [PDF]
We demonstrate that RING finger protein MSL2 in the MOF-MSL complex is a histone ubiquitin E3 ligase. MSL2, together with MSL1, has robust histone ubiquitylation activity that mainly targets nucleosomal H2B on lysine 34 (H2B K34ub), a site within a conserved basic patch on H2B tail.
Wu, Lipeng +4 more
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Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland
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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