Results 11 to 20 of about 438 (129)

Tax withholding by the remitter based on the example of the lump-sum corporate income tax (WHT) – selected issues

open access: yesReview of European and Comparative Law, 2022
This article deals with the role and responsibility of the remitter in corporate income tax with respect to the socalled “withholding tax” (WHT) levied on income earned by non-residents.
Beata Kucia-Guściora, Rafał Piszel
doaj   +1 more source

A commentary on the judgment of the Supreme Administrative Court 5th May 2016, II FSK 3354/15. A statement under penalty of perjury in tax returns

open access: yesActa Universitatis Lodziensis Folia Iuridica, 2017
In this case, the court expressed its support for the introduction of the statement under penalty of perjury by the Municipal Council in the tax return without legal grounds for such a clause.
Rafał Bernat
doaj   +1 more source

A gloss to the Supreme Court Judgment of 5 March 2019, IV KK 484/17

open access: yesOpolskie Studia Administracyjno-Prawne, 2020
This gloss discusses the issue of the prosecutor’s supervision over preparatory proceedings carried out by a financial authority of preparatory proceedings and the procedural consequences of the prosecutor undertaking supervision of such proceedings. The
Marta Kubica
doaj   +1 more source

Who is a responsible woman? Understanding the scope and characteristics of responsible womanhood amongst women in Karachi

open access: yesFeminist Anthropology, EarlyView.
Abstract In this paper, we will construct and analyze intersecting definitions of womanhood among middle‐class women living in Karachi, Pakistan. Women are agents of their lives and are not passive voices. In this paper, we present narratives of women who resist “societal” narratives of womanhood to live a life of their choosing.
Urooba Ahmed Fatima   +7 more
wiley   +1 more source

Regulatory techniques governing the dischargeability of student loan debt in common law systems: Temporal restrictions, hardship‐based limitations and categorical exclusions

open access: yesInternational Insolvency Review, EarlyView.
Abstract Student loan debt occupies a distinctive and structurally ambiguous position within consumer insolvency law. Although incurred in good faith for socially endorsed purposes, it is subject to significant restrictions on discharge across most common law jurisdictions.
Thomas Nicholls
wiley   +1 more source

Reproductive violence in Morocco: Mixed‐methods study to measure associations and experiences of reproductive violence among Moroccan and non‐Moroccan women

open access: yesInternational Journal of Gynecology &Obstetrics, EarlyView.
Abstract Objectives Currently, there are no studies on the prevalence of reproductive violence (RV) in Morocco where religious and social norms impact women's reproductive autonomy. To inform the design of integrated gender‐based violence (GBV) and sexual and reproductive health (SRH) programming, we conducted this study with the IPPF Member ...
Nihal Said   +2 more
wiley   +1 more source

National Policy Coherence Counts for Reducing Inequality in Global Climate and Development Agendas

open access: yesSustainable Development, EarlyView.
ABSTRACT International institutions promote policy coherence as crucial to the effective and fair implementation of global sustainability agendas, though the evidence for its benefits is slim. We present here the first systematic cross‐country dataset on the consequences of national government efforts to promote policy coherence for vulnerable groups ...
Katherine Browne   +10 more
wiley   +1 more source

Syphilis and ‘Sons of Empire’: The ‘Prostitute’ and Britain's Fighting Arm in Nineteenth ̵ Century Colonial Punjab

open access: yesGender &History, EarlyView.
ABSTRACT The British army in India took great care to provide European troops with facilities for sexual relations while anxiously managing venereal disease. Examining archival evidence, political debates and medical discourse from the nineteenth century, this article examines the colonial military enterprise of regulated prostitution in colonial ...
Sameera Chauhan
wiley   +1 more source

Why Bulk Discount for Multiple Offenders? A Lexical Local Justification

open access: yesThe Modern Law Review, EarlyView.
This paper offers an original non‐consequentialist justification for the ‘bulk discount’ given to offenders who are sentenced for multiple counts in a single proceeding, a discount that is available in most jurisdictions. Existing justifications for this practice face serious objections. I propose a new account, ‘Lexical Local Justification’.
Peter Chau
wiley   +1 more source

De his qui ipis se deferunt Active regret and the interest of the state

open access: yesJournal of Modern Science, 2018
Objectives The subject of this study is to present and to compare two institutions. The first of these is the active regret regulated in the Polish penal and fiscal law. The second of these is self-reporting normalized in the Roman law.
Bronisław Włodzimierz Sitek
doaj   +1 more source

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