Taxation of Robots and AI – Problem of Definition
Financial Law Review, 2021 The article deals with definition problem of artificial intelligence (AI) and robots for tax purposes (also called as “definition problem of artificial intelligence/robots”). In the paper authors deal
Adrián Popovič, Jozef Sábo
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Tax Regulation on Blockchain and Cryptocurrency: The Implications for Open Innovation
Journal of Open Innovation: Technology, Market and Complexity, 2021 Blockchain is a technology that will change the relationships between the different actors in society, individuals, companies and administration, in aspects as important as taxation, by implementing concepts such as Self-sovereign identity (SSI) and ...
Andrea Peláez-Repiso +2 more
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Investing on the Polish Market of Condo-Hotels and Apart-Hotels – Selected Legal Issues
Review of European and Comparative Law, 2021 The institutions of a condo-hotel and apart-hotel are not defined in Polish legislation. However, ownership issues of such facilities are not entirely outside statutory regulations.
Ewelina Badura
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Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union
Financial Law Review, 2021 The article provides an analysis of the institute of digital services with an emphasis on digital services taxation.
Soňa Simić
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Taxation of Digital Services in the Context of Freedom to Provide Services
Financial Law Review, 2023 The presented paper is dedicated to the taxation of digital services in the light of one of the basic freedoms of the European internal market, namely the freedom to provide services according to Art.
Soňa Simić
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Tax measures to combat brain drain: (In) compatibility issues with double tax conventions and a potential way forward [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 This article analyzes the interaction between domestic tax legislation applied to avoid or combat a brain drain and the OECD and the UN model tax conventions, the two main models used by states in tax treaty negotiations.
Souza de Man Fernando
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INJURY OF HUMAN RIGHTS AND THE RIGHT TO LIFE DURING THE COVID-19 PANDEMIC IN THE OLDER POPULATION
Pravo, 2022 It has been more than a year since the Covid-19 pandemic began. Millions of people continue to die around the world. Most of them are elderly, but their importance is not downplayed for this reason.
Vanesa Sánchez-Ballesteros
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Spanish special taxes and the tax harmonization of the European union
Pravo, 2021 If the special taxes have been imposed with a fundamental objective of promoting a consumption limitation of certain products derived from their devastating social or environmental impact, it is necessary to reflect on their high cost produced by the ...
Vanesa Sánchez-Ballesteros
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Tax Competition as a Challenge to the Governance of Global Economy [PDF]
, 2013 The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge - by international cooperation or by national rules, by tax harmonisation or by tax competition?
Kultalahti, Jukka, Penttilä, Seppo
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Cogent Social Sciences, 2023 After almost two decades of litigation characterizing software payments for income taxation, the Hon’ble Supreme Court of India delivered a judgment on a batch of over a hundred appeals before it. The judgment respited the taxpayers.
Gururaj Devarhubli +2 more
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