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Rola wykładni i jej wpływ na orzecznictwo na przykładzie ulgi meldunkowej
Acta Iuris Stetinensis, 2023 The main objectives of the conducted research concern the consequences for the taxpayer, which arise from the rulings of the administrative courts adopting different types of interpretation in relation to the exemption from income tax on natural persons ...
Wiktor Gnych-Pietrzak
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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
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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Safety & Fire Technology, 2021 Purpose: The aim of the article is to discuss tax issues related to the settlement of subsidies for the implementation of projects in the area of "Security and Defense".
Monika Wyszomirska
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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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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
wiley +1 more source
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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Discovery of Federal Income Tax Returns and the New “Qualified” Privileges [PDF]
, 1984 The notion of scale selection refers to methods for estimating characteristic scales in image data and for automatically determining locally appropriate scales in a scale-space representation, so as to adapt subsequent processing to the local image ...
Edmundson, William A.
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Behavioral Sciences &the Law, EarlyView.ABSTRACT This study examined how male rape myths, racial/ethnicity biases, and sexuality stereotypes influence verdicts in male‐on‐male rape trials—an area that is currently under‐researched. A sample of 463 participants read a mock rape trial, where both the defendant and complainant were male, with defendant ethnicity (White, Black, Asian) and ...
Lee J. Curley +3 more
wiley +1 more source
Framing Modern Slavery: Do Stakeholders Talk Past Each Other?
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.ABSTRACT Modern slavery literature has thus far mostly adopted a downstream perspective, in the sense that researchers investigated corporate actors' responses after the enactment of transparency legislation. The common finding is that corporate disclosure is poor and ineffective, contributing to a failure to eradicate modern slavery.
Sylvain Durocher +2 more
wiley +1 more source