Results 31 to 40 of about 1,940 (195)
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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Microbiology Resource Announcements, 2018 Carbapenem-resistant Pseudomonas aeruginosa is defined as a “critical” priority pathogen for the development of new antibiotics. Here we report the complete genome sequence of an extensively drug-resistant, Verona integron-encoded metallo-β-lactamase-expressing isolate belonging to the high-risk sequence type 233.
George Taiaroa +4 more
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Litterfall data at Manaus-k34 site
, 2016 Ground based litterfall measurements conducted at k34 site at monthly ...
Huete, Alfredo R. +43 more
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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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