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    Wyświetlanie 1-7 z 7
    Tytuł:
    Współpraca międzynarodowa polskiej administracji skarbowej w zakresie wymiany informacji podatkowych – eksplikacja de lege lata
    Polish tax authoritie’s inter national cooperaton in exchanging of tax information
    Autorzy:
    Macudziński, Mariusz
    Powiązania:
    https://bibliotekanauki.pl/articles/956579.pdf
    Data publikacji:
    2018
    Wydawca:
    Akademia im. Jakuba z Paradyża w Gorzowie Wielkopolskim
    Tematy:
    prawo podatkowe
    międzynarodowe prawo finansowe
    organy administracji skarbowej
    współpraca i czynności administracyjne
    tax law
    international financial law
    tax authorities
    administrative cooperation and services
    Opis:
    The present publication is directed towards bringing closer the current state of the law in the field of Polish tax authorities’ cooperation in tax cases, when it comes to exchange information with other countries, with special reference to the automatic exchange information. Apart from general issues of international cooperation, mainly the powers and obligations of the National Tax Authority in the field of the process of exchanging tax information between other countries, as well as financial institutions and other operators, were examined in this publication. Various methods of exchanging tax information, including the exchanging information at the request, as well as the information about issued tax interpretations and decisions according to setting the transaction prices, were assessed in greater detail. In the field of automatic exchange information about reported accounts, an institution of so called due diligence and consequences of financial and penal and fiscal responsibility in case of its breach by any responsible entity, are worth attention.
    Źródło:
    Studia Administracji i Bezpieczeństwa; 2018, 4; 77-100
    2543-6961
    Pojawia się w:
    Studia Administracji i Bezpieczeństwa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Non-Financial Reporting in the Light of International Regulations and EU Directives
    Autorzy:
    Ryszard Kamiński, Ryszard
    Powiązania:
    https://bibliotekanauki.pl/articles/684823.pdf
    Data publikacji:
    2018
    Wydawca:
    Uniwersytet im. Adama Mickiewicza w Poznaniu
    Tematy:
    Reporting Non-Financial Information
    international law
    EU law
    Opis:
    The need to standardise non-financial reporting to ensure its transparency and clarity is noted by researchers and reporting organisations. In their opinion, the reports should be clear, transparent and comparable and stakeholders should be able to fully satisfy their information requirements. Bearing in mind this assumptions the aim of the study is to analyse the non-Financial reporting system within the scope of international and Eu-ropean Union law. The author pays attention to the essence of reporting non-financial Information and its standards, EU Directives and Guidelines of Discolure.
    Źródło:
    Adam Mickiewicz University Law Review; 2018, 8
    2450-0976
    Pojawia się w:
    Adam Mickiewicz University Law Review
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    International Anti-Money Laundering Regulations Through the Prism of Financial Inclusion and Competition
    Autorzy:
    Khlopenko, Oleksandr
    Powiązania:
    https://bibliotekanauki.pl/articles/2159188.pdf
    Data publikacji:
    2019-10-29
    Wydawca:
    Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
    Tematy:
    international tax law
    money-laundering
    financial transactions tax
    IMF
    policies
    international financial policy
    international financial regulation
    Opis:
    The last three decades have been marked by a battle with money laundering, tax evasion, and even though not strictly illegal, but no less harmful, tax avoidance after the boom in those legal and accountancy services back in the 1980s. The methods that national, international, and supranational organization have used range from doctrinal soft power to outright bullying, which were supported by their apologists for the sake of the common good. Yet the policies implemented so far have somehow not addressed the lack of theoretical and practical application of ‘inclusion’ and ‘equality’ into their framework. The same three decades have been characterized by the ever-growing wealth gap and the concentration of capital in the hands of the minority, whose prerogative, as pointed out by Gabriel Zucman in his classical work ‘The Hidden Wealth of Nations’ (2015), remains to preserve that wealth in their hands through whichever means necessary. The article researches into the implementation methods of anti-money laundering (AML) regulations, their long-term effects in developing economies, and the restrictive effects in relation to financial inclusion, the marginalized population in developing economies, and the application of the European Union’s principles and laws on competition.
    Les trois dernières décennies ont été marquées par la lutte contre le blanchiment d’argent, l’évasion fiscale et, même si elle n’est pas strictement illégale, l’évasion fiscal après le boom des services juridiques et comptables dans les années 1980, qui est aussi nuisible. Les méthodes utilisées par les organisations nationales, internationales et supranationales vont de la puissance douce doctrinale à l’intimidation pure et simple, qui a été soutenue par leurs apologistes pour le bien commun. Pourtant, les politiques mises en oeuvre jusqu’à présent n’ont pas, d’une manière ou d’une autre, résolu le manque d’application théorique et pratique de l’»inclusion» et de l’»égalité» dans leur cadre. Ces mêmes trois décennies ont été caractérisées par l’écart de richesse croissant et la concentration du capital entre les mains de la minorité, dont la prérogative, comme le souligne Gabriel Zucman dans son ouvrage classique «The Hidden Wealth of Nations» (Zucman, 2015), est de préserver cette richesse entre leurs mains par tous les moyens nécessaires. L’article se penche sur les méthodes de mise en oeuvre de la réglementation anti-blanchiment, leurs effets à long terme dans les économies en développement et les effets restrictifs en ce qui concerne l’inclusion financière, la population marginalisée dans les économies en développement et l’application des principes et lois de l’Union européenne (UE) sur la concurrence.
    Źródło:
    Yearbook of Antitrust and Regulatory Studies; 2019, 12, 19; 75-90
    1689-9024
    2545-0115
    Pojawia się w:
    Yearbook of Antitrust and Regulatory Studies
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Regulatory and legal measures to protect the rights of consumers of financial services in the conditions of maritime
    Autorzy:
    Odynak, Oleksandr
    Powiązania:
    https://bibliotekanauki.pl/articles/2128093.pdf
    Data publikacji:
    2022-12-31
    Wydawca:
    Wydawnictwo Adam Marszałek
    Tematy:
    martial law
    consumer rights
    financial services
    international sanctions
    security of consumers of financial services
    Opis:
    The relevance of this research topic is due, on the one hand, the importance of studying the mechanisms of protection of consumers of financial services in martial law, and on the other – the presence of theoretical and practical legal issues related to state control in this area. According to its legal content, martial law is a special legal regime that can be imposed under certain conditions throughout Ukraine or in some of its territories. The basis for the imposition of martial law may be armed aggression or the threat of attack, as well as the threat to state independence of Ukraine and the territorial integrity of the country. In order to avert threats to national security, the relevant authorities, military administrations, military command and local self-government bodies are given the necessary powers during martial law. The purpose of the research is to conduct a comprehensive scientific analysis of theoretical, practical and regulatory issues of protection of consumers of financial services in martial law and develop proposals to improve existing legislation to harmonize national legislation with European Union law. The author notes that based on the analysis of emergency regulations of the National Bank of Ukraine aimed at protecting the rights of consumers of financial services in martial law, a number of conclusions can be drawn. Provisions on the protection of consumers of financial services in martial law should protect the interests of consumers by encouraging the provision of quality services and fair competition. Withdrawal from the market of those participants whose services are directly related to the financial institutions of the aggressor state, low quality and based on fraud and abuse, or those who seek to maximize profits in the short term to the detriment of long-term value to customers and shareholders in fact, one of the main purposes of such regulation.
    Źródło:
    Reality of Politics; 2022, 22; 56-66
    2082-3959
    Pojawia się w:
    Reality of Politics
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The deadweight cost of implementation of the Foreign Account Tax Compliance Act (FATCA)
    Autorzy:
    Brodzka, Alicja
    Powiązania:
    https://bibliotekanauki.pl/articles/950686.pdf
    Data publikacji:
    2014
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    FATCA
    exchange of tax information
    international tax law
    foreign financial institutions
    Opis:
    From 1 June 2013 FATCA – the new American law on the disclosure of financial information about foreign accounts for tax purposes – came into force. The aim of the Foreign Account Tax Compliance Act is to prevent the tax evasion of US citizens with offshore accounts. The Act requires all foreign financial institutions to identify American people in possession of the financial accounts (banking, brokerage, etc.), and then transmit that information to the tax authorities of the United States. The penalty for failure to comply with this requirement will be a 30% withholding tax on capital flows from the United States. The article presents the main issues connected with FATCA and brings closer the arguments pro and contra. As the Act results in new requirements which non-US financial institutions have to fulfil, the paper looks both at the legislative and cost-related problems. It also analyses how the new provisions will influence Polish financial institutions and their customers.
    Źródło:
    Financial Sciences. Nauki o Finansach; 2014, 4(21); 11-22
    2080-5993
    2449-9811
    Pojawia się w:
    Financial Sciences. Nauki o Finansach
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Polityka rachunkowości w polskim i białoruskim prawie bilansowym
    Accounting Policy in Polish and Belorusan Law
    Autorzy:
    Żuk, Katarzyna
    Powiązania:
    https://bibliotekanauki.pl/articles/30145358.pdf
    Data publikacji:
    2013
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
    Tematy:
    polityka rachunkowości
    sprawozdanie finansowe
    prawo bilansowe
    prawo podatkowe
    Międzynarodowe Standardy Rachunkowości
    rok obrotowy
    zasady wyceny
    accounting policy
    financial statement
    accountancy law
    tax law
    International Accounting Standards
    financial year
    valuation rules
    Opis:
    Accounting policy is one of the obligatory elements of accounting law. Accounting policy is very important because it is decisive for how honestly and clearly the financial standing, performance and financial result of a business entity are presented. The article describes the rules for establishing the accounting policy in Belarus, underlining the differences between those rules and the relevant principles adopted for Poland. The analysis of the Polish and Belarusan rules of accounting policy indicates that there are many differences between them, but that there are similarities as well.
    Źródło:
    Roczniki Ekonomii i Zarządzania; 2013, 5; 139-157
    2081-1837
    2544-5197
    Pojawia się w:
    Roczniki Ekonomii i Zarządzania
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Transformacja polskich rozwiązań prawnych dotyczących rozrachunków na tle rozwoju rachunkowości międzynarodowej - wybrane problemy
    Autorzy:
    Wszelaki, Aneta
    Powiązania:
    https://bibliotekanauki.pl/articles/589945.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Międzynarodowe Standardy Rachunkowości (MSR)
    Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF)
    Prawo bilansowe
    Ustawa o rachunkowości
    Accounting Act
    Balance law
    International Accounting Standards (IAS)
    International Financial Reporting Standard
    Opis:
    Settlements, as one of the most important issues in accounting, have been regulated in the Law on Accounting and Accounting Standards individual records. Statutory regulations concerning the duties and obligations have changed since 1994 in the wake of the IAS solutions such as their definition, but many issues remain to be clarified. The differences in the recognition and measurement principles of settlements under Polish law and international accounting standards, may lead to the subsequent difficulties of comparability of financial statements.
    Źródło:
    Studia Ekonomiczne; 2014, 164; 187-198
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-7 z 7

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