Fundamental Rights and the Obligation to Publicly Disclose Information on Tax Strategy
The aim of the article: The presented study concerns the problem of violations of fundamental rights caused by the law regulation contained in art. 27c of the Corporate Income Tax Act in Poland.
Adam Szymacha
doaj +1 more source
AbstractAccording to the so-called ‘proportionality principle’, causes should be proportional to their effects: they should be both enough and not too much for the occurrence of their effects. This principle is the subject of an ongoing debate. On the one hand, many maintain that it is required to address the problem of causal exclusion and take it to ...
openaire +2 more sources
PROPORTIONALITY AS A CONDITION OF SANCTION`S JUSTICE
The principle of proportionality is one of the fundamental legal principles defining the limits of state authority. The principle of proportionality, among other things, is the basis of legal responsibility and ensures the justice of the punishment being
Alexander A Bazhanov
doaj +1 more source
How the Stringency of the COVID-19 Restrictions Influences Motivation for Adherence and Well-Being: The Critical Role of Proportionality [PDF]
Background The stringency of the measures taken by governments to combat the COVID-19 pandemic varied considerably across countries and time. In the present study, we examined how the proportionality to the epidemiological situation is related to ...
Joachim Waterschoot+10 more
doaj +1 more source
Theorem on the proportionality of inertial and gravitational masses in classical mechanics [PDF]
We considered the problem of the proportionality of inertial and gravitational masses in classical mechanics. We found that the kinetic energy of a material mass point m in a circular motion with a constant angular velocity around another material point ...
Andrew E Chubykalo+4 more
core +2 more sources
Redistricting for Proportionality
Abstract American democracy is currently heavily reliant on plurality in single-member districts, or PSMD, as a system of election. But public perceptions of fairness are often keyed to partisan proportionality, or the degree of congruence between each party’s share of the vote and its share of representation.
Duchin, Moon, Schoenbach, Gabe
openaire +3 more sources
Physical and Morphological Differences between Young Elite Taekwondo and Karate Players
The different nature of taekwondo and karate actions involves sport-specific actions with different physical demands and a typical morphological profile.
Alejandro Martínez-Rodríguez+4 more
doaj +1 more source
The early warning system and the monti II regulation: the case for a political interpretation [PDF]
Human rights protection - Proportionality - Deference - Procedural rationality - Process-review - Interplay national courts and Strasbourg ...
Goldoni, Marco
core +1 more source
Fair assignment of indivisible objects under ordinal preferences [PDF]
We consider the discrete assignment problem in which agents express ordinal preferences over objects and these objects are allocated to the agents in a fair manner.
Aziz, Haris+3 more
core +4 more sources
I/O Schedulers for Proportionality and Stability on Flash-Based SSDs in Multi-Tenant Environments [PDF]
The use of flash based Solid State Drives (SSDs) has expanded rapidly into the cloud computing environment. In cloud computing, ensuring the service level objective (SLO) of each server is the major criterion in designing a system.
Kim, Jaeho, Lee, Eunjae, Noh, Sam H.
core +1 more source