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pro vyhledávání: '"Peter Rakovský"'
Autor:
Peter Rakovský
Publikováno v:
Financial Law Review, Vol 2021, Iss 2, Pp 29-46 (2021)
In this article we introduce and analyse the main legal actions regarding the value added tax final regime legislation and we try to detect the most important measures to fight against tax frauds. The article tries to identify the individual actions
Externí odkaz:
https://doaj.org/article/b2f3109ef2544371aed78a1b35ea6227
Autor:
Peter Rakovský
Publikováno v:
Bratislava Law Review, Vol 5, Iss 1 (2021)
This paper focuses on Value Added Tax (VAT), due to the importance of indirect taxes as one of the most vital tax revenue generators in the EU. VAT is more stable and contributes more to the tax mix than direct taxes. However, the VAT gap is still a
Externí odkaz:
https://doaj.org/article/53dfc2e2aa774a2aa897f62604d185ac
Publikováno v:
Financial Law Review. :70-85
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cece32368ab5b08bf2f3a98906fb015f
https://doi.org/10.4467/22996834flr.20.005.12046
https://doi.org/10.4467/22996834flr.20.005.12046
Autor:
Andrej Choma, Peter Rakovský
Transfer pricing and COVID 19 Usmernenie OECD pre oblasť transferového oceňovania v čase pandémie COVID 19 bolo očakávané mnohými nadnárodnými spoločnosťami, ktorých účtovné závierky mali byť uzavreté do konca roka 2020. Nadnárod
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e8ddd3dfabc4f6f3725bd751cf076281
https://zenodo.org/record/5745770
https://zenodo.org/record/5745770
Autor:
Bára Bečvářová, Yevhen Shcherbyna, Zoltán Gyurász, Dominika Gornaľová, Magdalena Wasylkowska-Michór, Zdeněk Nový, Michal Plšek, Tereza Ševčíková, Igor Hron, Kaiqiang Zhang, Lukáš Grodl, Radovan Malachta, Kateřina Zabloudilová, Patrik Provazník, Vanessa Bugyiová, Michaela Garajová, Martina Filipová, Veronika Barková, Peter Rakovský, Trpimir Perkušić, Monica Chan
Apart from international arbitration, where common state approaches may be seen, e.g. in the field of recognition and enforcement of arbitral awards, some contributions focus on national arbitration, which can bring a comparative point of view of arb
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2763fb2274f5c6226ca70282133c71fb
https://doi.org/10.5817/cz.muni.p210-8639-2021
https://doi.org/10.5817/cz.muni.p210-8639-2021
Autor:
Peter Rakovský
In the world of taxes, double taxation or double non-taxation represents one of the main problems within international taxation. Fair taxation, which manifests itself as a taxation of incomes in countries where the value is created in the light of le
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::724e86c83abf22536f4624e84dc215e4
https://doi.org/10.5817/cz.muni.p210-8639-2021-17
https://doi.org/10.5817/cz.muni.p210-8639-2021-17