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Opodatkowanie dochodów transgranicznych
Marcin Jamroży doktor habilitowany nauk ekonomicznych, doktor nauk prawnych; adiunkt w Instytucie Finansów Szkoły Głównej Handlowej w Warszawie, kierownik Podyplomowych Studiów Międzynarodowych Strategii Podatkowych oraz Podyplomowych Studiów Cen Trans- ferowych i Zarządzania Podatkami; doradca podatkowy, radca prawny, partner w R dl & Part- ner, członek Państwowej Komisji Egzaminacyjnej do Spraw Doradztwa Podatkowego, członek Rady Konsultacyjnej Prawa Podatkowego. Książka stanowi zbiór tekstów dotyczących regulacji prawnych związanych z opodatkowaniem międzynarodowym i ich aplikacji w praktyce gospodarczej. Osią pracy są uregulowania Konwen- cji Modelowej OECD w sprawie...
Firm Competitive Advantage Through Relationship Management
Relationship management (RM) is an essential part of business, but its success as a business model can be hard to measure, with some firms embracing a model that is truly relationship-orientated, while others claim to be relationship-orientated but in fact prefer transactional short-term gain. This open access book aims to develop a mid-range theory of relationship management, examining truly relationship-orientated firms to discover not only what qualities these firms have that make them successful at the RM model, but also what benefits this model has for the firm. It addresses questions like how RM-mature companies achieve and sustain competitive advantage, and what determines the scale and scope of these firms, illustrating with case studies. This book will be of interest to scholars studying leadership and strategy, especially those interested in relationship management, business ethics and corporate social responsibility. It will also be of interest to professionals looking to develop their understanding of relationship management.
Klauzula przeciwko unikaniu opodatkowania
Publikacja w sposób kompleksowy przedstawia materię związaną z klauzulą przeciwko unikaniu opodatkowania. Autorzy, wybitni specjaliści z zakresu prawa podatkowego i finansowego, omawiają również kwestie, które bezpośrednio i pośrednio odnoszą się do tej problematyki. Pozwala to na spojrzenie na klauzulę w sposób przekrojowy. Z książki dowiesz się m.in.: Jak przeciwdziałać unikaniu opodatkowania, bądź uchylaniu się od opodatkowania? Jakie są różnice między unikaniem a uchylaniem się od opodatkowania? Jaki jest cel powołania Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania i jakie są zasady jej funkcjonowania? Jakie są wady i zalety konstrukcji klauzuli w ...
In from the Shadow
This book is about people in Europe who earn a living working in untaxed markets for goods, services, and labor. As governments face a rapid population ageing, the circumstances that lead people to work and trade in the shadow economy have grown in importance.
Remaking Europe
How well are European firms responding to the new opportunities for growth, and in which global value chains are they developing these new activities? The policy discussion on the future of manufacturing requires an understanding of the changing role of manufacturing in Europe's growth agenda.
Bureaucracy
Author Ludwig von Mises was concerned with the spread of socialist ideals and the increasing bureaucratization of economic life. While he does not deny the necessity of certain bureaucratic structures for the smooth operation of any civilized state, he disagrees with the extent to which it has come to dominate the public life of European countries and the United States. The author's purpose is to demonstrate that the negative aspects of bureaucracy are not so much a result of bad policies or corruption as the public tends to think but are the bureaucratic structures due to the very tasks these structures have to deal with. The main body of the book is therefore devoted to a comparison between private enterprise on the one hand and bureaucratic agencies/public enterprise on the other.
Institutional Economics
A concise and clear introduction to the new institutional economics that summarizes current knowledge whilst addressing its gaps and weaknesses.
Digital Startups in Transition Economies
This book responds to the growing demand for a scientific approach to the concept of startups, which are a manifestation of the digital revolution and an innovation-driven economy. With a focus on digital enterprises, the author presents empirical research carried out over 4 years in collaboration with the Startup Poland Foundation, and provides a developed universal definition of a startup. This book highlights the necessity of a clear definition, in order for startups to be treated as a permanent economic phenomenon, rather than a temporary whim. Addressing the crucial need for an effective startup management methodology and more education on this form of entrepreneurship, Digital Startups in Transition Economies offers guidance for those researching entrepreneurship and innovation, as well as entrepreneurs, public institutions, startup accelerators and technology transfer centres.
The Macroeconomics of Populism in Latin America
Again and again, Latin America has seen the populist scenario played to an unfortunate end. Upon gaining power, populist governments attempt to revive the economy through massive spending. After an initial recovery, inflation reemerges and the government responds with wage an price controls. Shortages, overvaluation, burgeoning deficits, and capital flight soon precipitate economic crisis, with a subsequent collapse of the populist regime. The lessons of this experience are especially valuable for countries in Eastern Europe, as they face major political and economic decisions. Economists and political scientists from the United States and Latin America detail in this volume how and why such...
