The subject of the article is to present the OECD’s recommendations issued within the Base Erosion and Profit Shifting (BEPS) project as regards the relation between CFC regulations and the other action points from this ...

An important challenge of the modern tax law is efficient countering of tax avoidance. One of the ways of tackling this problem is investigating and examining of taxpayers’ activities from the perspective of their economic ...

The subject of the article is a legal analysis of issues related to defining the concept ofa capital company on the basis of tax on civil law transactions and the potential arising of tax dutyin civil law transactions in ...

The article provides an update on the implementation of the VAT Action Plan as regards the Commission’s proposal setting out the fundamental principles of the definitive single EU VAT area and a number of short-term measures ...

The article analyzes and evaluates the judgment issued by the Supreme AdministrativeCourt on November 17 2014, which referred to the possibility of including tax costs by the heirof expenses for the acquisition of units ...

The aim of this paper is to discuss the interconnections between informal economy and Value Added Tax (VAT), as well as measures applied in the European Union (EU) Member States and other countries to counter VAT evasion ...