1,720,956 research outputs found
ESSENCE AND LEGAL NATURE OF THE SO-CALLED SILENT TAX INTERPRETATION
No full textThe term “advance tax rulings” encountered in Anglo-Saxon legal texts on tax law denotes a form
of an official construction of the law applied by tax offices. Its recent global development is rooted in
the growing complexity of tax regulations. In individual states, however, tax, or revenue offices, still
relay on different (their own) constructions of tax law and related to it fiscal administrative
regulations.
Polish tax law provides for tax offices issuing binding constructions, or interpretations, of tax law
regulations in individual cases. Failure to issue a relevant interpretation of law within three months
is regarded as a legal fiction of the rightfulness of the position of the questioning party.
The construction, or interpretation, of the law binding in the Polish legal regulations regarding
the so called “silent interpretation” is a subject of numerous academic and judicial disputes. In the
paper the author attempts to explain the essence and legal nature of “silent interpretation” and to
order some of the problems that have arise when fair and reliable information on the legal
construction of certain tax regulations is sought. It is still necessary, however, to make some
appropriate changes (amendments) in the existing tax law
Przyszłość opodatkowania podatkami dochodowymi gospodarki cyfrowej
Get PDFDespite rapid technological change, international principles of profit allocation have remained unchanged for almost a century. The principle that the allocation of profits is linked to the location of the permanent establishment derives from international corporate taxation law and is linked to the so-called permanent establishment principle (permanent establishment), which seeks to attribute a company’s income to the country in which it actually does business. In this article, the author outlines what changes in international tax law are possible with regard to profit allocation in the digital economy.Pomimo szybko następujących zmian technologicznych od niemal stu lat niezmienione pozostają międzynarodowe zasady alokacji zysków. Zasada, że alokacja zysków jest zwią- zana z położeniem zakładu, wynika z międzynarodowych przepisów dotyczących opodat- kowania przedsiębiorstw i związana jest z tzw. zasadą stałego zakładu (permanent estab- lishment), która ma na celu przypisanie dochodów przedsiębiorstwa do kraju, w którym faktycznie prowadzi działalność gospodarczą. W artykule autor przedstawia, jakie zmiany w międzynarodowym prawie podatkowym możliwe są w odniesieniu do alokacji zysków w gospodarce cyfrowej
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Gospodarczy cel zawarcia umowy jako kryterium oceny opodatkowania transakcji podatkiem od towarów i usług
Get PDFThe article attempts to examine the impact of the intentions of the parties to a business transaction on the fiscal circumstances within the framework of value added tax. Analysis of the Court’s case law allows one to conclude that the economic objective of a contract between the parties to a transaction may be of considerable importance for the determination of the tax effects in VAT. This is because the economic and commercial reality is a fundamental criterion for the operation of the common VAT system, and it should be taken into account. In this respect, significant contractual terms may be important. In addition to the stipulations of the contract between the parties, objective interests of the parties, such as pricing and invoicing, may also be relevant. It is also possible to refer to the economic purpose of supply and the conventional rules and standards applicable in a given field as well as the economic practice.Celem artykułu jest opisanie, w jaki sposób porozumienia umowne stron transakcji mogą wpływać na kształt obowiązku podatkowego w podatku od towarów i usług. W szczególności chodzi o to, aby przedstawić, jakie znaczenie dla skutków podatkowych w VAT ma gospodarczy cel umowy. Warto było zweryfikować, jakie elementy stosunku prawnopodatkowego mogą zostać ukształtowane przez porozumienia umowne. W artykule wskazano również, kiedy – dla ukształtowania obowiązków w VAT – warunki umowne nie mogą być w ogóle brane pod uwagę. Jako metodę opisową wybrano orzecznictwo Trybunału Sprawiedliwości Unii Europejskiej, w którym wywodząc skutki podatkowe różnych zdarzeń gospodarczych, oceniono wpływ woli stron umowy na te skutki
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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