Results 51 to 60 of about 458,514 (310)
Prostitution as an act not subject to taxation in Polish law
Acta Universitatis Lodziensis Folia Iuridica, 2017 The aim of this publication is to bring closer legal regulations referring to the statement that prostitution does not constitute income subject to tax in Polish law. This notion has been frequently presented by administrative courts and tax authorities –
Adam Olczyk
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THE ABUSE OF LAW CLAUSE WITH RESPECT TO VAT
Humanities and Social Sciences, 2023 This article presents a problem of the abuse of law clause with respect to VAT that gives rise to numerous disputes between tax authorities and taxpayers. It aims at comprehensively discussing this problem, in the context of the source literature as well
Jerzy PUKAŁA, Taner ISMAILOV
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A National Tax Bar: An End to the Attorney-Accountant Tax Turf War [PDF]
, 2004 Although current case law is divided regarding when an accountant is practicing law, this Article will explore different approaches to this problem.
Black, Katherine D., Black, Stephen T.
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Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
The economic basis of a tax: the concept and the principle
ПравоприменениеThe subject. The article investigates the legal content of the concept of the economic basis of a tax and the relevant principle. The reason for choosing this subject of investigation lies in the emerging practice of how the statutory principle applies ...
V. M. Zaripov
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Financial Law Review, 2022 The goal of this paper is to empirically examine the role of Regulatory Impact Assessments (RIAs) accompanying draft laws submitted by the Council of the Ministers as an input in purpose-oriented ...
Dominik Gajewski, Kamil Joński
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Pragmatic Administrative Law and Tax Exceptionalism [PDF]
, 2014 This Essay responds to the 2014 Duke Law Journal Administrative Law Symposium. Its principal contention is that courts and other commentators should give due weight to the history and virtues of the evolution of administrative law in the United States ...
Murphy, Richard
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Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
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Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
Ne bis in idem in the tax process
Prawo Budżetowe Państwa i Samorządu, 2019 The article deals with the application of the ne bis in idem principle in the tax process. It focuses in particular on the nature of penalty payments under the Tax Code. The jurisprudence of the Supreme Courts of the Czech Republic and the European Court
Damian Czudek
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