Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Matej Kacaljak"'
Autor:
Matej Kačaljak
Publikováno v:
Acta Universitatis Carolinae. Iuridica, Vol 68, Iss 4, Pp 43-52 (2022)
The legal relevance of the OECD TP Guidelines in Slovakia has already been addressed in the previous literature with the seemingly surprising conclusion that despite its general acceptance in practice, it is not a source of law and the principle of i
Externí odkaz:
https://doaj.org/article/22f36a48e74545219954b6759b30cc98
Autor:
Matej Kačaljak
Publikováno v:
Bratislava Law Review, Vol 4, Iss 2 (2020)
The paper deals with new trends and new challenges for tax administrations in the digital age. A review of contemporary trends in developed economies and recent academic literature indicates there may be a visible trend of shifting the burden of coll
Externí odkaz:
https://doaj.org/article/93bafa169682411babbaea7c9c456558
Autor:
Tomáš Cibuľa, Matej Kačaljak
Publikováno v:
Bratislava Law Review, Vol 2, Iss 1 (2018)
The article analyses the new “digital platform permanent establishment” concept as a legal fiction establishing a fixed place even in situations where there is no actual fixed place. The authors conclude that in the Slovak legal environment this
Externí odkaz:
https://doaj.org/article/d2281c480fb64b41a4f8976d29843b95
Publikováno v:
Journal of Research in Emerging Markets; Vol. 3 No. 1 (2021): Journal of Research in Emerging Markets; 58-65
The objective of this article is to provide a basic systematic review of tax treaties between Slovakia and the Middle East States and their similarities and differences as compared to the standard OECD/UN Model Tax Conventions. The methods used inclu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a9734f1695bac6b72e1559a88d98f166
https://doi.org/10.30585/jrems.v3i1.601
https://doi.org/10.30585/jrems.v3i1.601