Results 1 to 10 of about 145 (80)

Tax odysey-tax evasion wchich ends with penalty?

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
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
doaj   +12 more sources

Transfer Pricing as an Institution Supporting the Anti-Optimization Clause in Counteracting Tax Avoidance

Financial Law Review, 2022
The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause.
Tomasz Wach
doaj   +1 more source

Tax odysey-tax evasion wchich ends with penalty? [PDF]

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018
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

Wonkwang University Legal Research Institute, 2023
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.
openaire   +1 more source

The Tax Avoidance Clause: Do We Want it, Do We Need it?

Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza, 2017
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
doaj   +1 more source

Compulsory COVID-19 Vaccination?

Voices in Bioethics, 2020
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
doaj   +1 more source

Exploring the Application of Article 10 (11) in Law no. 241/2005: Tax evasion and Non-Punishment Clauses

, 2023
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 ...
openaire   +1 more source

Conventions for the avoidance of double taxation as acts of international and domestic law: consequences of applying tax agreements with differences between official language versions. Commentary to the verdict of the Polish Supreme Administrative Court of 18 April 2023, II FSK 400/21

Studia Prawnicze KUL
The author discusses the verdict of 18 April 2023 issued by the Polish Supreme Administrative Court in case II FSK 400/21 concerning the obligations of a Polish entity (tax remitter) in the area of uncollected flatrate corporate income tax – also ...
Joanna Homańczyk
doaj   +1 more source

Country-by-Country Reporting: A Step Towards Unitary Taxation? [PDF]

Inter Econ, 2021
Viegas M, Dias A.
europepmc   +1 more source

How to Ensure Fiscal Sustainability in Russia. [PDF]

Stud Russ Econ Dev, 2021
Sokolov IA, Belev SG, Suchkova OV.
europepmc   +1 more source