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Tax odysey-tax evasion wchich ends with penalty?
The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is
Krzysztof, Raul Woźniak
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The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause.
Tomasz Wach
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Tax odysey-tax evasion wchich ends with penalty? [PDF]
The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit.
Krzysztof, Raul Woźniak
doaj +1 more source
Reflection on the First Offense Exemption Clause of the Crime of Tax Evasion in China
The first offense exemption clause of the Crime of Tax Evasion in China embodies the normative purposes of both guaranteeing the national tax revenue, maintaining the order of tax collection and administration, and displaying the modesty of criminal law, and setting up the “Golden Bridge” for the actor to retreat.
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The Tax Avoidance Clause: Do We Want it, Do We Need it?
The aim of this paper is to outline the institution of the tax avoidance clause which has recently been re-introduced to the Polish legal system. The clause is known in many legal systems worldwide, and always arouses numerous controversies, which arise
Tomasz Nieborak
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Compulsory COVID-19 Vaccination?
Photo by Daniel Schludi on Unsplash The debate regarding the limits of individual liberty and the state’s obligation to promote the common welfare and to protect its citizens is too important to be left to extremists.
Gyan Moorthy
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ABSTRACT: In Article 10 (11) from Law no. 241/2005 for the prevention and combating of tax evasion, a clause of non-punishment is regulated, which becomes incident if the damage caused by the commission of one of the acts provided by Article 61, 8 or 9 of this law does not exceed the value of 100,000 Euros, in the equivalent of the national currency ...
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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
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Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio +2 more
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Money and federal autocracy: 1913 and the quiet inversion of the American constitutional order
Abstract The American Revolution affirmed that sovereignty inheres by nature in each Citizen, and collectively in the People. The Constitution completed a structure in which authority flowed from Citizens to their several State republics, and from the States to a Union holding only delegated powers. 1913 inverted that order.
James Turk
wiley +1 more source

