Results 31 to 40 of about 307 (79)

Fiscal Penal Liability for Irregularities in the Area of Transfer Pricing

Annales Universitatis Mariae Curie-Skłodowska, sectio G (Ius)
The aim of the article is to analyze issues related to fiscal penal liability for inspections in the area of transfer pricing in order to obtain an answer to the question regarding the practical documentation of transfer pricing in the context of securing the interests of the State Treasury in the light of criminal fiscal inspections.
openaire   +1 more source

A corporate turn? Insights from Colombia, the world's contemporary laboratory for transitional justice

Journal of Law and Society, Volume 53, Issue 3, Page 452-473, September 2026.
Abstract Corporate accountability remains marginal in transitional justice, despite growing evidence of economic actors’ complicity in armed conflicts. This article examines Colombia's transitional justice system to explain the persistent exclusion of corporate responsibility.
LINE JESPERSGAARD JAKOBSEN
wiley   +1 more source

Impact of Application of Certain Tax Law Regulations on Liability for Fiscal Offences and Fiscal Misdemeanours

, 2020
https://sip.lex.pl/get/publication/pdf/pp/pdf/2020/11/pp_2020_11_047.pdfPrzedmiotem niniejszego artykułu jest przedstawienie sposobów, w jakie ustawodawca reguluje wpływ niektórych rozstrzygnięć organów podatkowych na odpowiedzialność karną skarbową.
Łukowiak, Bartosz
core   +1 more source

‘Where are the adults?’: Troubling child‐activism and children's political participation

British Educational Research Journal, Volume 52, Issue 4, Page 2484-2500, August 2026.
Abstract Children's political participation is a well‐established theme in childhood studies. In this article we offer an original account of child activism that takes into account the entangled and emergent aspect of children as activists. We begin with a historical and a conceptual review, noting the importance of mid‐20th century developments such ...
Sharon Hunter, Claire Cassidy
wiley   +1 more source

The El Salvador Exception in a Pacific Rim Context: Outsourced Security Governance Across the Americas and the Asia‐Pacific

Pacific Focus, Volume 41, Issue 2, Page 260-272, August 2026.
ABSTRACT This paper examines the 2025 US decision to deport members of the Venezuelan‐origin gang Tren de Aragua to El Salvador under a $6 million incarceration agreement, arguing that the episode represents a critical evolution in outsourced security governance. By comparing this case with the 1980s deportation of Salvadoran gang affiliates, the paper
Taeheok Lee
wiley   +1 more source

The Rhythmic and the Metronomic: On Charlie Chaplin's Gait

Critical Quarterly, EarlyView.
Matthew Beaumont
wiley   +1 more source

Law as a technology of exclusion: the legal construction of racialized and gendered work relations through the case study of international labour law in the first half of the twentieth century

Journal of Law and Society, Volume 53, Issue 2, Page 359-383, June 2026.
Abstract This article explores the role of labour law in processes of racialization and gendering of work. It argues that labour law not only protects certain forms of work (law as a protective mechanism), but also systematically excludes other forms of work, especially those performed by racialized and gendered individuals (law as a technology of ...
JULIETA LOBATO
wiley   +1 more source

A responsabilidade penal tributária dos administradores [PDF]

, 2019
Esta dissertação mostra-nos três formas de responsabilidade dos administradores no âmbito tributário. Tais formas são, designadamente, a responsabilidade meramente tributária, a responsabilidade penal tributária e a responsabilidade civil extracontratual
Dassala, Cipriano Munene Barata João
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Managing migration, fighting organized crime, or protecting migrants? Dutch prosecutors’ multifaceted approach to human smuggling

Journal of Law and Society, Volume 53, Issue 2, Page 239-262, June 2026.
Abstract Drawing on the theoretical frameworks of street‐level bureaucracy and the evolving role of prosecutors under institutional pressure, this article offers an empirical contribution to the literature on ‘crimmigration’. It interrogates how prosecutors interpret their role within human‐smuggling cases and how these interpretations affect the ...
FLAVIA PATANÈ
wiley   +1 more source

Tax as Proceeds of Crime? The Limits of Confiscation of Pecuniary Benefits in Fiscal Penal Cases

<p>This article analyzes the admissibility of classifying an unpaid public-law liability as a pecuniary benefit derived&nbsp;from a fiscal offense and, consequently, subjecting it to forfeiture under Article 33 1 of the Fiscal Penal Code<br
adw. dr Mariusz Charkiewicz
core   +1 more source