Repozytorium Uniwersytetu Łódzkiego: Ostatnio dodane
Wyświetlanie pozycji 7321-7340 z 49751
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Reporting Tax Schemes Violates Legal Professional Privilege
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)In this article, the author discusses the judgment of the CJEU in the case C-694/20 Orde van Vlaamse Balies and Others, which extends the protection of professional secrecy for lawyers. In the context of combating aggressive ... -
The Income Tax Designation for the Benefit of PBOs: Correct Financial Support for Public Benefit Activities by Taxpayers Within the Institution of the Income Tax Designation?
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)Since 1st January, 2004, the institution of a designation of part of the income tax in favour of public benefit organisations has been functioning in the Polish tax system. The right to the allocation may be exercised by ... -
A Discussion on the International Tax Issues Arising in Chinese Enterprises’ Investments to Brazil
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)Brazil is a member state of the Golden BRICS and the biggest economy in South America. China is also a member state of the Golden BRICS and the second biggest economy in the world. To enhance mutual economic cooperation ... -
The Remuneration of Teachers and Researchers under Art. 21 of the Brazil-Poland Double Taxation Convention of 2022 in the Light of the Polish Treaty Practice
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)The aim of this paper is to analyze an exemption addressed to visiting teachers and researchers included in Art. 21 of the Agreement between the Republic of Poland and the Federative Republic of Brazil for the elimination ... -
Exit Taxation and the DTT Between Poland and Brazil
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)The article addresses the issue of double taxation elimination in cases involving the application of an exit tax under the DTT between Poland and Brazil, which was signed in 2022. The author explains the key characteristics ... -
An Analysis of the Principal Purpose Test Rule and the General Anti-Abuse Rules Contained in the Brazil-Poland Double Taxation Convention Signed in September 2022
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)The paper deals with the analysis of the legal aspects of the principal purpose test rule (PPT-Rule) and the general anti-abuse rules contained in the Brazil-Poland Double Tax Convention concluded on 20th September, 2022, ... -
The Brazil-Poland Double Tax Convention in the Context of the Countries’ Contemporary Tax Treaty Policy and Practice
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)This paper deals with the Brazil-Poland double tax convention for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance, signed on 20th September, 2022, in the ... -
The 2017 and 2021 UN Model Tax Convention Updates and Their Impact on the Countries’ Treaty Practice
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)This paper deals with the 2017 and 2021 UN Model updates and their possible impact on countries’ tax treaty policy and practice. The Author provides an overview of the most relevant changes to the text of the UN Models ... -
3-Substituted Blatter Radicals: Cyclization of N-Arylguanidines and N-Arylamidines to Benzo[e][1,2,4]triazines and PhLi Addition
(American Chemical Society, 2023-02-17)A series of 3-amino- and 3-alkyl-substituted 1-phenyl-1,4-dihydrobenzo[e][1,2,4]triazin-4-yls was prepared in four steps involving N-arylation, cyclization of N-arylguanidines and N-arylamidines, reduction of the resulting ... -
Monitor Chiński 12/2019
(Ośrodek Spraw Azjatyckich, 2019-12) -
Monitor Chiński 11/2019
(Ośrodek Spraw Azjatyckich, 2019-11) -
Monitor Chiński 10/2019
(Ośrodek Spraw Azjatyckich, 2019-10) -
Monitor Chiński 9/2019
(Ośrodek Spraw Azjatyckich, 2019-09) -
Monitor Chiński 7-8/2019
(Ośrodek Spraw Azjatyckich, 2019-08) -
Monitor Chiński 6/2019
(Ośrodek Spraw Azjatyckich, 2019-06) -
Rozwój lokalny a polityka mieszkaniowa w gminach wiejskich
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-22)Publikacja jest pokłosiem interdyscyplinarnych badań nad identyfikacją lokalnej polityki mieszkaniowej gmin wiejskich i wypełnia lukę w literaturze z zakresu socjologii, ekonomii i geografii społeczno-ekonomicznej. Autorzy ... -
Monitor Chiński 5/2019
(Ośrodek Spraw Azjatyckich, 2019-05) -
Monitor Chiński 4/2019
(Ośrodek Spraw Azjatyckich, 2019-04) -
Monitor Chiński 3/2019
(Ośrodek Spraw Azjatyckich, 2019-03) -
Monitor Chiński 2/2019
(Ośrodek Spraw Azjatyckich, 2019-02)