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The Economics of Sustainable Transformation
  • Language: en
  • Pages: 370

The Economics of Sustainable Transformation

This book presents the ways in which three key issues of the modern world – transformation, digitalisation and sustainability – may be combined for the greater good and highlights which activities may be designed to integrate these three directly linked paths. It is an experience-derived and evidence-based analysis of how sustainable development impacts the transformation of the economy and how the business environment influences economic transformation in the light of the sustainable development principles. The book addresses the current challenges and shows how the economy can be transformed further in an organic way that meets the needs of society and the environment, through the use ...

Klauzula przeciwko unikaniu opodatkowania (GAAR). Wykładnia i stosowanie
  • Language: pl
  • Pages: 445

Klauzula przeciwko unikaniu opodatkowania (GAAR). Wykładnia i stosowanie

  • Categories: Law

Publikacja dotyczy problematyki wykładni i stosowania klauzuli przeciwko unikaniu opodatkowania (GAAR). Zagadnienia przedstawione przez autorów mają charakter zarówno teoretycznoprawny, jak i praktyczny, a odnoszą się do aspektów materialnych, proceduralnych i ustrojowych. Omówiono m.in.: • przesłanki zastosowania klauzuli przeciwko unikaniu opodatkowania; • kontekst konstytucyjny stosowania klauzuli GAAR oraz kontekst unijny związany ze stosowaniem i wykładnią polskich przepisów dotyczących klauzuli; • wykładnię przepisów Ordynacji podatkowej odnoszących się do GAAR na etapie trwających postępowań podatkowych (m.in. stosowania klauzuli, opinii zabezpieczającej, ...

Raportowanie schematów podatkowych (MDR)
  • Language: pl
  • Pages: 327

Raportowanie schematów podatkowych (MDR)

  • Categories: Law

Publikacja omawia skomplikowaną, generującą wiele wątpliwości interpretacyjnych, problematykę raportowania schematów podatkowych (MDR) – obowiązku informowania organów podatkowych o planowanych, udostępnianych lub wdrażanych schematach podatkowych. Autorzy będący specjalistami z tego zakresu – sędziowie sądów administracyjnych, doradcy podatkowi, prawnicy i przedstawiciele doktryny – analizują najistotniejsze zagadnienia zarówno pod względem prawnym, jak i ekonomicznym w obszarze prawa unijnego, polskiego oraz międzynarodowych standardów (wytycznych OECD). W opracowaniu przedstawiono m.in.: • cechy rozpoznawcze dotyczące zmiany kwalifikacji dochodów, • przejr...

Transformation of the economy Towards era 5.0 (Anna Szelągowska, Aneta Pluta-Zaremba)
  • Language: en
  • Pages: 45

Transformation of the economy Towards era 5.0 (Anna Szelągowska, Aneta Pluta-Zaremba)

  • Type: Book
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  • Published: 2021-10-20
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  • Publisher: Routledge

Chapter 1 in: Anna Szelągowska, Aneta Pluta-Zaremba (ed.), The Economics of Sustainable Transformation, London: Routledge 2021

Tax Avoidance and European Law
  • Language: en
  • Pages: 85

Tax Avoidance and European Law

  • Categories: Law

Tax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies and markets has increased substantially, both within the EU and globally. This has put a strain on domestic tax rules, which are subject to the demands of the international taxation requirements. This book explores the relationship between tax avoidance regulation and sovereignty within the European ...

Tax Avoidance and the Law
  • Language: en
  • Pages: 210

Tax Avoidance and the Law

  • Categories: Law

Tax Avoidance and the Law is a helpful guide for undergraduate and postgraduate students who want a thorough understanding of this dynamic area of law. The book is written in a way which is easy to follow and conveniently summarises complex case law on tax avoidance. Tax Avoidance and the Law explores the evolution of the UK’s General Anti- Abuse Rule. It provides a useful comparison with other Western jurisdictions’ anti-avoidance legislation, including the United States of America, Australia, New Zealand, South Africa, Canada and the EU. The underlying theme of the book rests on the notion that the taxpayer’s subjective motives, intentions or purposes are irrelevant when assessing tax liability. The book enables students to gain a good grasp of the fundamental issues in tax avoidance in a clear manner.

EC Tax Law
  • Language: en
  • Pages: 212

EC Tax Law

This book provides a clear, overall and much needed introduction to EC tax law - it is about how taxes are raised in the EU, and how those taxes interact with the constitution and principles of the EU.

Transformations of Knowledge in Dutch Expansion
  • Language: en
  • Pages: 296

Transformations of Knowledge in Dutch Expansion

In the seventeenth and eighteenth centuries, objects, texts and people travelled around the world on board Dutch ships. The essays in this book explore how these circulations transformed knowledge in Asian and European societies. They concentrate on epistemic consequences in the fields of historiography, geography, natural history, religion and philosophy, as well as in everyday life. Emphasizing transformations, the volume reconstructs small semantic shifts of knowledge and tentative adjustments to new cultural contexts. It unfolds the often conflict-ridden, complex and largely global history of specific pieces of knowledge as well as of generally-shared contemporary understandings regarding what could or could not be considered true. The book contributes to current debates about how to conceptualize the unsettled epistemologies of the early modern world.

When Faith Feels Fragile
  • Language: en
  • Pages: 183

When Faith Feels Fragile

  • Type: Book
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  • Published: 2013
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  • Publisher: Unknown

Best-selling author R. Scott Hurd serves up a hearty spiritual feast of inspiring anecdotes, amusing reflections, and helpful advice. As someone who has personally struggled with his faith, Father Hurd knows all too well the questions and doubts that can emerge within a faith commitment. Combining his pastoral ministry experiences with his conversational writing style and humorous nature, he reassures, inspires, encourages, and challenges readers to take practical steps to reawaken their faith.

From Shock to Therapy
  • Language: en
  • Pages: 473

From Shock to Therapy

  • Type: Book
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  • Published: 2000-04-20
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  • Publisher: OUP Oxford

The great transformation undertaken by the countries of the former communist bloc exhibits immense diversity–in terms of initial conditions, shifting target models, consistency, paths, speed, progress to date, and economic performance. This is the first comprehensive study of the economics and politics of postsocialism to be written by an author so deeply–and so successfully–involved in the reform process. Many people writing on the reform process offer advice that is not really credible; as a member of the Polish government, and architect of the successful Polish reform, Grzegorz Kolodko actually solved many of the difficulties of transition, which allows him to come forward here with policy proposals and long-term forecasts. The treatment of the transition from plan to market as a historical process is an important feature of the book. The author claims that there is no historical fatality–that sound policies in the present are more determining than the favourable or unfavourable legacies of the past. The aim is to create and maintain the conditions for sustainable growth and durable development.