Książki/Rozdziały | Books/Chapters: Ostatnio dodane
Wyświetlanie pozycji 21-40 z 1096
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Koszty świadczeń o charakterze społecznym w zatrudnieniu tymczasowym
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-14)Celem artykułu jest analiza rozkładu kosztów świadczeń społecznych w zatrudnieniu tymczasowym. Autorka zwraca uwagę, iż niektóre ze świadczeń społecznych, typowe dla tradycyjnego zatrudnienia pracowniczego, zostały w ... -
Pracownik tymczasowy a ZFŚS pracodawcy użytkownika i równe traktowanie w zatrudnieniu – uwagi de lege ferenda
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-14)Autor w artykule analizuje aktualny stan prawny dotyczący możliwości korzystania przez pracowników tymczasowych z zakładowego funduszu świadczeń socjalnych w przypadkach, jeżeli u pracodawcy użytkownika taki fundusz został ... -
Tax Aspects of Leaving the European Union
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)The article deals with some income tax in particular corporate income tax aspects of the United Kingdom leaving the European Union, from a Swedish perspective. -
Reflections on Separate Enterprise vs. Formulary Apportionment
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)This contribution contains reflections on the international system for the taxation of business profits and puts the current discussion regarding the OECD Pillar One project in a historic context. The OECD transfer pricing ... -
Buildings and Structures as the Object of Real Property Taxes in the Countries of the Visegrad Group
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)In this paper, the author compares the legal regulation of real property taxes applied in the Visegrad countries (Slovakia, Czechia, Hungary and Poland) in terms of the means of determination of part of its object, namely ... -
The Taxation of Artificial Intelligence between New Taxes and Additional Incentives
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)The profound changes that accompany the history of humanity seem to depend largely on the unstoppable force of knowledge and innovation. The diffusion of robotics and artificial intelligence has had a significant impact ... -
Reflections on the Italian Tax Judiciary System from the Perspective of the European Convention on Human Rights
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)EU law is applied uniformly in all EU Member States as a consequence of its supremacy in the hierarchy of legal sources. The same is not true of the European Convention on Human Rights (ECHR). This paper investigates the ... -
New Own Resources for the EU Budget: Good Old Taxes Could also Do the Job
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)The paper deals with issues related to currently discussed reform within the EU focused on the proposals of establishing the new own tax-based resources for the EU and the possibility to use an existing tax to transform ... -
A Case Study to the Tax Arrangements Concerning China’s Biggest Investment Project in Poland
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)This paper mainly studies the tax planning arrangements concerning China’s biggest investment project in Poland, a China group’s acquisition of a Poland’s state-owned factory (HSW), and the establishment of a new Polish ... -
The U.S. – Poland Income Tax Treaty
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)The article deals with the U.S. program of renegotiating all the U.S. income tax treaties including the 2013 tax treaty between the U.S. and Poland. The Author discusses reasons why almost a decade later, neither of these ... -
Public Country-by-Country Reporting: Corporate Law, Fiscal Law and the Principle of Unanimity
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)The article deals with the reporting obligations laid down by the European Commission, Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU of 1 June 2021 (so-called “public ... -
Specifics of Tax Law Drafting on Selected Issues from the Czech Republic
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)The contribution is dealing with some of the specifics of tax law drafting. It aims to show some problematic issues connected with tax law drafting in the Czech Republic in the last two decades and clarify tax law drafting ... -
Challenges in Teaching Tax Treaties
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)This contribution deals with the interaction between domestic tax law and tax treaties. It provides an illustration of this interaction on the basis of the notion ‘permanent establishment’. Further, it deals with the ... -
A Constructive Criticism on Turnover Taxes
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)This chapter focuses on the international implications arising in connection with the uncoordinated exercise of taxing sovereignty by states. It uses the case of sectoral turnover taxes in Hungary and Poland to put forward ... -
Interpretation of Double Tax Convention – a Still Controversial Topic
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)The article deals with controversies regarding the interpretation of tax treaties based on Art. 3 Para. 2 of the OECD Model in relation to Vienna Convention on the Law of Treaties. -
Interpretation of Double Taxation Conventions – The Judgement of the German Federal Fiscal Court (Bundesfinanzhof) in the Light Designer Case
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)In its judgement of 11 July 2018, I R 44/16, the German Bundesfinanzhof had to qualify income from a German resident arising from his activities as light designer in three different countries according to the respective ... -
Greening up Local Taxes (an Environmental Approach to Municipal Taxation from a Spanish Perspective)
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)Spanish local taxes and charges are not adequately designed to protect the environment. Nevertheless, most of them include tax credits to foster environmentally friendly activities (e.g. installation of solar panels or ... -
The Principle of Personality of Tax Penalties: A General Principle with a Narrow Scope?
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)The principle of personality of tax penalties is well established in the case law of the European Court of Human Rights. It is also very important in the case law of the French administrative Supreme Court. However, this ... -
Some Policy Reflections on Art. 12B UN Model on Automated Digital Services. A Reasonable Alternative?
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)The article deals with policy aspects related to the introduction to the new Art. 12B as to be included in the 2021 update of the 2017 UN Model Double Taxation Convention between Developed and Developing Countries dealing ... -
The Importance of the Tax System for the Rule of Law. The Dutch Childcare Allowance Scandal as an Example of a Violation of the Rule of Law in a Constitutional Democracy
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-12-23)If a tax system does not respect the rule of law and the government acts as an omnipotent ruler, innocent citizens will be the first victims as they are not in an equal position with the bureaucrats representing this ...