Results 21 to 30 of about 31,230 (253)

Discretion in Tax Law [PDF]

Вестник Пермского университета. Юридические науки, 2017
Текст статьи не публикуется в открытом доступе в соответствии с политикой журнала.
openaire   +4 more sources

Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model

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, Yogendra Batra, Alaukik Shrivastava   +2 more
doaj   +1 more source

Renewal of terms in the course of the administrative proceeding as the court’s discretionary powers

Архів кримінології та судових наук, 2023
The problematics of the topic of Renewal of terms in the course of the administrative proceeding as a discretionary power of the court is due to the absence of a legal definition for the grounds and conditions of renewing missed terms, the need for ...
Svitlana Moroz , Оlena Riabchenko
doaj   +1 more source

Deduction of VAT supplier factity in the light of the decision-making activity of the CJEU

Financial Law Review, 2023
The topic of tax evasion is still very relevant even at the time of dealing with the lingering economic consequences of the COVID-19 pandemic, at the time of the war in Ukraine and dealing with other ...
Miroslav Štrkolec, Ladislav Hrabčák
doaj   +1 more source

Digital Currency in Broader Sense, Status, Regulation and Development Trends

Financial Law Review, 2021
The present article deals with one of the phenomena of the Industrial (Digital) revolution 4.0, which is digital currency in broader sense, respectively virtual currencies, as some authors refer to ...
Miroslav Štrkolec, Ladislav Hrabčák
doaj   +1 more source

Challenges of Digital Economy

Financial Law Review, 2023
In the paper, the authors focus on selected aspects (concept and interference) of the currently dynamically developing economic model called digital economy, with the aim of defining the content of ...
Mária Sabayová, Karolína Červená
doaj   +1 more source

Menelaah Narasi Kebijakan Pajak Daerah Dalam UU No. 1 Tahun 2022: Sebuah Tinjauan Literatur

Nagari Law Review, 2022
The development of a local tax system is one of the policy themes of Law No. 1 of 2022. However, Law No. 1 of 2022 focuses exclusively on material tax law, such as adjustments to local tax tariffs, and makes no reference to formal tax law, such as the ...
Chessa Ario Jani Purnomo, Isnu Harjo Prayitno, Dian Ekawati   +2 more
doaj   +1 more source

Sharing Economy in the Slovak Republic (Selected Aspects)

Financial Law Review, 2021
The emergence of the current forms of functioning of the economy has been conditioned mainly by factors such as technical, technological and informational innovations, but also by a change in the ...
Karolína Červená, Mária Sabayová
doaj   +1 more source

L'Administració tributària electrònica: reptes encara pendents per al seu assentament definitiu

IDP, 2014
El gran desenvolupament normatiu i material que ha experimentat l'Administració tributària espanyola amb relació a la incorporació de les tecnologies de la informació i la comunicació (TIC) no solament l'ha portat a ser un exemple a seguir per a les ...
Irene Rovira
doaj   +1 more source

AI Agents in Payments: Applications, Risks and Regulations

European Journal of Risk Regulation
The integration of artificial intelligence (AI) agents into payment systems signals a profound shift in the architecture of financial transactions.
David Restrepo Amariles, Damien Charlotin, Liyun He-Guelton   +2 more
doaj   +1 more source