Different From You and Me: Tax Enforcement and Sophisticated Tax Evasion by the Wealthy
LSE Public Policy Review, 2022 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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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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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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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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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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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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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
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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
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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
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