Results 31 to 40 of about 1,630 (169)
New Tax Reality for Permanent Establishment of Foreign Enterprises in Poland in a Post-Beps Era
Financial Law Review, 2022 The main aim of this contribution is to make a review and assess the application of BEPS Action 7 recommendations by the tax administration in Poland when determining whether a non-resident enterprise
Marcin Jamrozy +2 more
doaj +1 more source
Correspondent relationship of credit institutions vis-à-vis money laundering and terrorist financing
Financial 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
Double Taxation Conventions in Central and Eastern European Countries
Journal of Legal Studies, 2016 In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income ...
Dumiter Florin, Jimon Ștefania
doaj +1 more source
A magyar cafetériarendszer sajátosságai az adójogi változások tükrében
Competitio, 2010 A tanulmány a választható béren kívüli juttatások rendszerével, funkcióival és azok magyar adóügyi szabályozásával foglalkozik. Elsőként a cafetéria alkalmazásának feltételeivel illetve annak előnyeivel foglalkozunk.
Emese Törő
doaj +1 more source
Real Estate Management and Valuation, 2019 Boundaries of Special Economic Zones (SEZs) in Poland change constantly and preferential conditions, including attractive investment land sites, become important factors underlining a decision to choose the location of an enterprise.
Lizińska Wiesława
doaj +1 more source
Toxins, 2012 Adult T cell leukemia is a fatal malignant transformation caused by the human T-cell lymphoptropic virus type I (HTLV-I). HTLV-I is only associated with the development of this disease in a small percentage of infected individuals.
Hanan Fallouh, Wahib Mahana
doaj +1 more source
Old-Age Pension Insurance in ZUS and KRUS in the Context of the Insured and Public Finances
Studia Ekonomiczne i Regionalne, 2019 Subject and purpose of work: The subject of this paper was to assess the old-age pension insurance in ZUS (Social Insurance Institution) and KRUS (Agricultural Social Insurance Fund) from the perspective of a person insured and the public finances.
Podstawka Łukasz
doaj +1 more source
Tax Evasion in Europe: Causes and Consequences
ECONOMICSCorruption remains a perennial problem in Eastern Europe, especially in countries that have a socialist influence. This study examines the drivers, the effects on economic growth, and the measures that governments take to address this vice in these ...
Özker Ahmet Niyazi +4 more
doaj +1 more source
The real estate clause in the OECD model tax convention and its reception into Polish law
Financial Law Review, 2023 This article deals with the issue of the real estate clause and its reception to Polish law as a real estate company. The research was conducted on the grounds of Corporate Income Tax Act and Personal
Piotr Gajewski
doaj +1 more source
Veterinary Dermatology, Volume 37, Issue 1, Page 89-102, February 2026.ABSTRACT Background Recurrent otitis externa (OE) episodes commonly affect dogs with canine atopic dermatitis (cAD) despite ongoing cAD treatment. Objective To determine if a therapeutic diet with active ingredients targeting the skin barrier and allergy pathways reduces the incidence rate of OE.
Adrian Watson +5 more
wiley +1 more source