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Wyświetlanie 1-2 z 2
Tytuł:
Circulation of Falsified Medicinal Products and Medical Devices under the Medicrime Convention: Problems of Defining the Concept and Scope of Application
Autorzy:
Frolova, Olena
Powiązania:
https://bibliotekanauki.pl/articles/28407953.pdf
Data publikacji:
2023-06-30
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
Medicrime Convention
counterfeit medicinal products
medical products
draft of the Criminal Code of Ukraine
medical devices
Opis:
The article examines the circulation of falsified medical products and medical devices under the Medicrime Convention with an emphasis on the scope of this Convention. The Medicrime Convention is a basic international legal act that defines the European standards of the model of criminal law protection of circulation of medical products and medical devices against their counterfeiting (falsification). The author notes that given the importance of these provisions of the Medicrime Convention for the criminal protection of pharmaceutical activity and individual and public health, the specific content of its provisions requires independent analysis. The article proposes to analyse the scope of application of the Medicrime Convention in view of the specific content of “subjects” to legal protection in accordance with the provisions of the Medicrime Convention. The author emphasizes the importance of scrutinizing the terms such as «medical products,» «medical device,» «medicines,» «active substance,» «accessory,» «parts,» «materials,» and «document» outlined in Article 4 of the Medicrime Convention. This scrutiny is deemed necessary to understand the legal standards governing the criminal protection of pharmaceutical activity. To achieve this, the author proposes a comparative analysis of these terms with the pertinent elements of pharmaceutical activity. The goals of this comparative analysis are twofold: a) to elucidate the role of these terms in the framework of criminal protection for pharmaceutical activity; b) to delineate the interrelationships among these concepts, thereby elucidating their significance in characterizing pharmaceutical activity as a subject of criminal law protection. In the opinion of the author, the “national model” of criminal protection of pharmaceutical activity should be focused on ensuring the protection of primarily the rights, freedoms and interests of subjects of pharmaceutical activity, the connections between them, which ensure the circulation of medicinal products, and “stay” outside circulation of medicinal products, as well as connections between subjects of pharmaceutical activity related to their exercise of powers (professional powers) in the field of pharmaceutical activity. In addition, as the author notes, along with pharmaceutical (medical) products, “accompanying” items that ensure “handling” with pharmaceutical products or, in other words, ensure the implementation of pharmaceutical activities with pharmaceutical products, are subject to criminal protection: “accessories intended for use with medical devices”. The author proves that at the level of the Medicrime Convention, medical products and medicines as a separate type of medicinal products are mandatory components of the circulation of medicinal products, and in view of the above ratio of the concepts “medicines” and “medical products” is equivalent to the circulation of medicinal products only in if we take into account the two named types of medicinal products.
Źródło:
Copernicus Political and Legal Studies; 2023, 2, 2; 103-109
2720-6998
Pojawia się w:
Copernicus Political and Legal Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
New Architecture Of Business Off-shorization Relationships In Vector: BEPS Rules – Cryptocurrency
Autorzy:
Katrych, Olena
Frolova, Tetyana
Yuzhanina, Nina
Powiązania:
https://bibliotekanauki.pl/articles/2168404.pdf
Data publikacji:
2021
Wydawca:
Wyższa Szkoła Ekonomiczno-Humanistyczna w Bielsku-Białej
Tematy:
taxation
cryptocurrency
OECD
Bitcoin
BEPS rules
offshore
business
Ukraine
globalization
mining
controlled foreign company
double taxation
Opis:
The article analyzes the current practice of organizational and legal regulation of offshore business in the world in the context of unification of the national fiscal and tax system, erosion of the tax base and tax evasion. Based on a study of OECD tax transparency standards, the motivational components of the revision of international agreements on the avoidance of double taxation and the implementation of international rules on taxation of controlled foreign companies (CFC) in the legislation have been identified. The peculiarities of a new type of tax evasion due to the use of cryptocurrency have been studied. Analyzed as the rules of tax transparency are not prepared for the new dimension of finance, in addition to the above, the analysis of the "boom" of cryptocurrency, namely Bitcoin. The directions of introduction of tax practice on restriction of ways of withdrawal of profits in offshore jurisdictions based on provisions of the BEPS Action Plan and rules of CFC in the legislation of Ukraine are revealed.
Źródło:
MIND Journal; 2021, 11
2451-4454
Pojawia się w:
MIND Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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