scholarly journals Is the legislation important in the context of transfer pricing?

2021 ◽  
Vol 92 ◽  
pp. 02067
Author(s):  
Katarina Zvarikova ◽  
Erika Kovalova
Keyword(s):  
Tax Evasion ◽  
Slovak Republic ◽  
Transfer Pricing ◽  
Value Added ◽  
Legal Framework ◽  
The State ◽  
The Other ◽  
Best Interest ◽  
Other Hand ◽  
The One

Research background: The continuing trend of globalization and interconnection of national economics is reviling many opportunities as well as threats arising from this development. The transfer pricing is one of these issues as a legal framework to adjust the tax base. But on the other hand, this issue also affects other important areas and reveals its risks. There is focused on the transfer pricing and its legal framework in these presented papers as recent years have indicated that there is a huge necessity to regulate and legislatively define the transfer pricing on the part of the state. And although we can take the opinion that this is a modern issue, we have been encountering this problem since 1915 and since this time it is gaining in its importance. Purpose of the article: We can distinguish two different parties. On the one hand, there is a company (most of the time its multinational company) with its goal to achieve the best possible efficiency also by paying the lowest possible taxes. On the other hand, we recognize the state with his aim of optimal tax policy allowing it to maximize the amount of collected taxes, i. e. it should be in the best interest of the state to define the transfer pricing precisely to prevent possible tax evasion. Methods: The main method used in the article is literature research and analysis of the law documents. Findings & Value added: The aim of this article is to identify the basic legislative guidelines in the field of transfer pricing in the international level as well as in the level of the Slovak republic.

scholarly journals Macintyre on identity of ethics and politics

2006 ◽  
pp. 29-56
Author(s):  
Michal Sládecek
Keyword(s):  
Political Theory ◽  
Critical Review ◽  
The State ◽  
The Other ◽  
Individual Rights ◽  
Ethical Life ◽  
Other Hand ◽  
The One ◽  
Ethics And Politics

In first chapters of this article MacIntyre?s view of ethics is analyzed, together with his critics of liberalism as philosophical and political theory, as well as dominant ideological conception. In last chapters MacIntyre?s view of the relation between politics and ethics is considered, along with the critical review of his theoretical positions. Macintyre?s conception is regarded on the one hand as very broad, because the entire morality is identified with ethical life, while on the other hand it is regarded as too narrow since it excludes certain essential aspects of deliberation which refers to the sphere of individual rights, the relations between communities, as well as distribution of goods within the state.

scholarly journals Dilemmas about the scope of the Act on Prevention of Domestic Violence from a human rights perspective

2020 ◽  
Vol 66 (4/2019) ◽  
pp. 193-206
Author(s):  
Darko Simović
Keyword(s):  
Domestic Violence ◽  
Human Rights ◽  
Legal System ◽  
Legal Framework ◽  
The Other ◽  
Effective Prevention ◽  
Other Hand ◽  
International Obligations ◽  
The Republic ◽  
The One

The adoption of the Act on Prevention of Domestic Violence was driven by the creation of a more effective legal framework for the protection of victims of domestic violence, and, therefore, also by the alignment of the legal system of the Republic of Serbia with international obligations. The main novelties include multi-sectoral cooperation and primarily preventive nature of the law. However, from its very adoption, it has been pointed to its noticeably repressive character, as well as to provisions with potentially harmful impacts. Hence, this paper represents a contribution to the discussion on the importance and scope of the solutions provided for in the Act on Prevention of Domestic Violence. On the one hand, it points to major novelties intended to contribute to a more effective prevention of domestic violence. On the other hand, it questions the constitutionality and appropriateness of some of the legal solutions, arguing that, in particular respects, the lawmaker had to use a wiser and more subtle approach to conceptualising the provisions of this law.

scholarly journals Legal aspect of social entrepreneurship

2019 ◽  
Vol 91 ◽  
pp. 08071 ◽  
Author(s):  
Uliana Filatova ◽  
Nina Semeryanova ◽  
Svetlana Suslova ◽  
Alena Gabudina ◽  
Anna Kopytova
Keyword(s):  
Social Entrepreneurship ◽  
Legal Aspect ◽  
Legal Framework ◽  
The State ◽  
Point Of View ◽  
The Other ◽  
Social Entrepreneurs ◽  
Economic Relations ◽  
The One ◽  
Definition Of

The article discusses the main issues of definition of social entrepreneurship, both from economic and legal point of view. Since Russian legislature is only at the beginning of the way to create legal framework for activities, legislation on social entrepreneurship seems fragmentary and inconsistent. All of that adversely affects development of social entrepreneurship. Official city statistics (Nizhnevartovsk) show that less than a third of all entrepreneurs are interested in this type of activity; entrepreneurs who already have business in the field of social entrepreneurship mostly do not plan to expand current activities in this area. Analysis can contribute to creation of developed socio-economic relations in Russia. It can be achieved by building effective relations between social entrepreneurs and beneficiaries on the one hand, and also between social entrepreneurs and the state on the other.

scholarly journals AUTENTISITAS SUMBER SEJARAH PANCASILA DALAM MASA SIDANG PERTAMA BADAN UNTUK MENYELIDIKI USAHA-USAHA PERSIAPAN KEMERDEKAAN TANGGAL 29 MEI-1 JUNI 1945

2017 ◽  
Vol 3 (1) ◽  
pp. 43 ◽  
Author(s):  
Aris Hardinanto
Keyword(s):  
The State ◽  
The Other ◽  
Founding Father ◽  
Other Hand ◽  
The One

<em>This article seeks to compares different ideas concerning Indonesian statehood as put forth by our founding father in sessions of the Dokuritsu Zyunbi Tyosa Kai (Investigating Body for Preparing Indonesia's Independence). The author notes that there is doubt as of the authenticity of documents recording the debates and the speeches made during meetings held by this body (28 may-1 June 1945 &amp; 10 July-17 July 1945).  On one side, there is the preparatory documents of the 1945 Constitution as issued by Muhammad Yamin and which is regarded by the State Secretariat as the one and only authentic source (from 1959-1992).  On the other hand, notes collected by Pringgodigdo and Yamin was latter used as the basis for the publication of the Body’s minutes of meetings in 1995.  The author observes that both collections (Yamin and Pringodidgo) differs in its exposure of ideas on the Indonesian statehood put forth during the Body’s meetings.</em>

scholarly journals VIABILITY OF THE CREATION OF A UNIVERSITY INCUBATOR WITH A VIEW TO BENEFIT THE RURAL AND INDIGENOUS POPULATION OF THE STATE OF QUERÉTARO

2021 ◽  
Vol 9 (7) ◽  
pp. 199-211
Author(s):  
Jorge Arturo Velázquez Hernández ◽  
Jorge Adán Romero Zepeda ◽  
Rosalía Alonso Chombo ◽  
Epigmenio Muñoz Guevara
Keyword(s):  
Participatory Research ◽  
Indigenous Population ◽  
Indigenous Communities ◽  
The State ◽  
The Other ◽  
Other Hand ◽  
Initial Stage ◽  
Incubation Periods ◽  
The One ◽  
Economic Nature

The objective of this work is to analyze the feasibility of creating a university incubator (INCUERUAQ) aimed at benefiting the rural and indigenous population of the state of Querétaro. On the one hand, INCUERUAQ would represent the propitious scenario so that current students and those who are graduating, have the necessary spaces in order to face and solve problems of a technical and economic nature that may exist in their communities, always counting on the guidance of its professors and, on the other hand, the Autonomous University of Querétaro (UAQ) would establish a permanent link with rural and indigenous communities, providing them with continuous advice in areas such as legal, administrative, marketing, etc., providing for this, the necessary infrastructure that allows them to carry out their ventures successfully, facilitating, among other things, training to access the various sources of financing, when required. The methodology with which it is intended to work is participatory research, whose initiation will be marked by a diagnosis that helps to visualize how feasible this project would be, it would also allow to devise the best incubator model to implement, in such a way that they can be carried out in practice the pre-incubation, incubation and post-incubation periods. This article aims to reflect an advance of the initial stage of the link, the diagnosis.

scholarly journals The United States and global regulation of convertible virtual currencies

2020 ◽  
pp. 58-69
Author(s):  
P. Maggs
Keyword(s):  
United States ◽  
Consumer Protection ◽  
Tax Evasion ◽  
The United States ◽  
The Other ◽  
Global Competition ◽  
Global Regulation ◽  
Virtual Currency ◽  
Other Hand ◽  
The One

The regulation of convertible virtual currencies (for instance Bitcoin) is an area both of global cooperation and global competition. On the one hand, virtual currencies create serious problems of payment for illegal transactions, money laundering, tax evasion, and consumer fraud. On the other hand such currencies, have the potential to lower the costs of commercial and consumer transactions and to facilitate international trade. Both dealing with the problems and realizing the potential of virtual currencies require international cooperation.There is no uniformity in national legislation on virtual currency. A recent survey of over 100 countries showed a wide variation in both the amount and methods of regulation 2 . While, at this stage, experimentation with various types of regulation may help discover better ways to deal with this currency, on the other hand, there is a real danger that some countries will be come unregulated virtual currency havens where the worst aspects of virtual currency can flourish.This article will look at United States law, and also at existing and needed international cooperation in the areas of taxation, investor protection, consumer protection, monetary regulation, and crime prevention.

scholarly journals On be...ing political: Empat model identitas ramah-gereja di bawah bayang-bayang kanopi suci kebangsaan

Kurios ◽  
2021 ◽  
Vol 7 (2) ◽  
pp. 305
Author(s):  
Joas Adiprasetya
Keyword(s):  
Social Ethics ◽  
The State ◽  
The Other ◽  
Four Dimensions ◽  
Stanley Hauerwas ◽  
Other Hand ◽  
The One ◽  
Sacred Canopy ◽  
The Church

This article discusses the idea of a hospitable church that struggles under the sacred canopy of the state, especially in the Indonesian context. By using Stanley Hauerwas’ social ethics and ecclesiology that views the church as an exemplary community, this article proposes an ecclesial model that maintains the tension of being true to its nature on the one hand and being political on the other hand. Such a model is demonstrated through its four dimensions: beholding, becoming, belonging, and befriending. The paper ends with a conclusion, in which the author reflects on the four dimensions by using the perspective of the four classical marks of the church (notae ecclesiae). AbstrakArtikel ini membahas gagasan mengenai gereja dengan identitas-ramah yang berjuang di bawah kanopi suci negara, khususnya dalam konteks Indonesia. Dengan menggunakan etika sosial dan eklesiologi Stanley Hauerwas, yang memandang gereja sebagai komunitas eksemplaris, artikel ini mengusul-kan model gerejawi yang mempertahankan ketegangan antara menjadi setia pada hakikatnya di satu sisi dan menjadi politis di sisi lain. Model semacam itu ditunjukkan melalui empat dimensinya: beholding, becoming, belonging, dan befriending. Makalah diakhiri dengan kesimpulan yang di dalamnya penulis merefleksikan empat dimensi di atas dengan menggunakan perspektif empat tanda klasik gereja (notae ecclesiae).

Fiscal Reforms in a Country's Competitiveness Development

2018 ◽  
pp. 265-287
Author(s):  
Mária Janošková ◽  
Adriana Csikósová ◽  
Katarína Čulková
Keyword(s):  
Economic Policy ◽  
Economic Model ◽  
The State ◽  
The Other ◽  
State Budget ◽  
Public Finances ◽  
Political Ideas ◽  
Other Hand ◽  
Fiscal Reforms ◽  
The One

The chapter attention is given to fiscal reforms in Slovakia. Reform measurements and their impact on the state budget have been investigated in selected areas of the economy. Reforms are always lively discussed issue. On the one hand, they are reasoned by expert arguments, but also by political ideas and emotions. On the other hand, we must see that the reforms affect all citizens, mainly children, students, workers, unemployed and pensioners. The chapter contains a brief overview of the most important reforms in the years 2002-2006 as well as preliminary impacts on the economy, inhabitants and public finances. The aim of this chapter is to describe the fiscal reforms in Slovakia, to bring close principles that were behind the changes and to evaluate their influence on the country's competitiveness. The aim is to show how economic policy and reforms have changed the socio-economic model in Slovakia and what results it has brought.

En torno a la práctica desaparición de una competencia. El art. 149.1.6 CE y las especialidades procesales autonómicas

2012 ◽  
pp. 103-124
Author(s):  
Miguel Ángel CABELLOS ESPIÉRREZ
Keyword(s):  
Civil Law ◽  
The State ◽  
The Other ◽  
Constitutional Court ◽  
Narrow Line ◽  
Autonomous Communities ◽  
Other Hand ◽  
The One ◽  
Substantive Law

LABURPENA: Konstituzioak, 149.1.6 artikuluan, ez zion atea itxi nahi izan autonomia- erkidegoen parte-hartzeari araudi prozesalaren erregulazioan, eta, berez, Estatuari legegintza prozesalaren gainean eman zion eskumen esklusiboa mugatua da; izan ere, beren zuzenbide substantiboaren berezitasunetatik eratorritako espezialitate prozesalen gaineko eskumena aitortu baitzien, aldi berean, autonomia-erkidegoei. Eskumen hori batez ere zuzenbide zibil propioa duten erkidegoetan erabiltzekoa zen, baina ez haietan bakarrik, ez eta soilik gai honi dagokionean ere. Konstituzio Auzitegiak, baina, hain modu murriztailean jokatu du konstituzio-arau hori interpretatu eta aplikatu behar izan duenean (47/2004 epaia da salbuespen bakarra), non autonomia-erkidegoen espezialitate prozesalen gaineko eskumena ezerezean geratu baita. Artikulu honen asmoa honako hau da: alde batetik, egoera honetara nola heldu garen aztertzea; bestetik, 21/2012 epaia analizatzea, zeinak Konstituzio Auzitegiaren ildo murriztailea berresten duen; eta, azkenik, gaurko egoeran beste hautabide batzuk eskaintzea, autonomia-erkidegoek espezialitate prozesalen gainean daukaten eskumena (haietako batzuk erabiltzen ari direna) desagertzeko zorian dago-eta Konstituzio Auzitegiaren jurisprudentzian. RESUMEN: La Constitución, en su art. 149.1.6, no quiso cerrar la puerta a la intervención de las CCAA en la regulación de la normativa procesal y otorgó al Estado una competencia exclusiva sobre legislación procesal cuya exclusividad es, en realidad, limitada, dada la simultánea atribución a las CCAA de la competencia para dictar las necesarias especialidades procesales derivadas de las particularidades de su derecho sustantivo. Ello debía ser especialmente útil en aquellas comunidades con Derecho civil propio, aunque no solo en estas ni únicamente respecto de este ámbito material. Ocurre sin embargo que el Tribunal Constitucional, en las ocasiones en que ha debido interpretar y aplicar el mencionado precepto constitucional, lo ha hecho de modo tan restrictivo que, con la única y aislada excepción de la STC 47/2004, la competencia autonómica relativa a las especialidades procesales ha quedado reducida a la nada. El propósito de este artículo es, por un lado, el de examinar cómo se ha llegado a este punto; por otro, estudiar el último de los casos relevantes, la STC 21/2012, que confirma la citada línea restrictiva seguida por el Tribunal; y finalmente apuntar algunas alternativas a la situación a la que se ha llegado, en que la competencia de las CCAA en materia de especialidades procesales (que por otra parte algunas están ejerciendo) se halla condenada a la práctica desaparición en la jurisprudencia constitucional. ABSTRACT: The Constitution in section 149.1.16 has not closed the door to the Autonomous Communities intervention in the regulation of the procedural provisions and conferred the State the exclusive power over the procedural legislation albeit its exclusivity is limited by the simultaneous allocation to the Au tonomous Communities of the power to enact the necessary procedural specifities that come from the special features of its substantive law. That should be extremely useful in those Communities with their own Civil law, even though not only in those and not solely regarding this material field. But what happens is that when the Constitutional Court had to interpret and apply the aforementioned constitutional provision, it has done it so narrowly that with the only and sole exception of the Constitutional judgment 47/2004 the power is almost reduced to nothing. The purpose of this article is on the one hand to examine how this is been reached; and on the other hand, to study the last relevant ruling, judgment 21/2012, which confirms the aforementioned narrow line of interpretation followed by the Court; and finally to point at some alternatives to the situation that has been created in which the power of the Autonomous Communities regarding the procedural specificities (and which they are exercising anyway) is doomed to the practical disappearance according to the constitutional caselaw.

BONUS DEMOGRAFI PELUANG DAN TANTANGAN BAGI INDONESIA

2017 ◽  
Vol 16 (32) ◽  
Author(s):  
Nur Falikhah
Keyword(s):  
Human Resources ◽  
The State ◽  
The Other ◽  
Young Generation ◽  
High Quality ◽  
Other Hand ◽  
The World ◽  
The One

Indonesia gets demographic bonus in 2015-2035. Demographic bonus is when the number of productive population of the age of 15-64 years reaches about 70% or about 180 million people and the rest is about 30% or about 60 million people of unproductive age. The demographic bonus is like a double-edged sword. This demographic bonus becomes a profitable phenomenon on the one hand and on the other hand can be disastrous for a country. Beneficial and potential if a country is able to prepare its young generation with a quality generation and vice versa would be disastrous if the state is unable to prepare its human resources. High quality human resources both in terms of education, health, skills so as to compete in the world of work. This phenomenon is of course interesting to be studied further, especially how the opportunities and challenges for diversity in Indonesia.

Sign in / Sign up

Export Citation Format

Share Document