scholarly journals The German-Polish Tax Problems of Cross-Border Workers in the COVID-19 Pandemic – When the Remedy is Worse than the Problem

2021 ◽  
Vol 26 (4) ◽  
pp. 95-110
Author(s):  
Wojciech Morawski ◽  
Błażej Kuźniacki

Abstract The article pertains to the tax issues arising from the COVID-19 pandemic in respect of cross-border workers. The main issue is the impact of the restriction in cross-border movements during the pandemic on the determination of the place of work. The authors refer to two situations. The first is when a Polish worker employed by a Polish employer and working abroad cannot return to Poland. The second is when he or she performs work at home in Poland instead of at the normal place of work abroad. The authors consider the legal fiction of carrying out work in the place where it would have been done before the pandemic as a rational solution. However, they are strongly critical of the introduction of such solution via the Mutual Agreement.

2021 ◽  
Vol 4 (1) ◽  
pp. p37
Author(s):  
Zhang Zize

Bitcoin is extremely easy to be used in corruption cases due to its pseudonym, easy circulation, easy cross-border and other characteristics. As a decentralized electronic account book, the circulation of regulatory funds is jointly confirmed by each node in the bitcoin network, which can ensure the authenticity of the criminal evidence and is not easy to be lost or damaged. It provides great convenience for evidence collection in bitcoin corruption cases. However, there are also shackles in criminal governance, such as how to prove the subjective intent of the bribe takers, the impact of fluctuations in market value on the identification of the case and, most importantly, how to effectively recover stolen goods across borders. Therefore, the difficulty of bitcoin-related cases does not lie in the “anonymity” that some scholars believe, but lies in the determination of subjective intent, the determination of the amount of the crime and the international judicial assistance in recovering the stolen money.


Author(s):  
John Mckiernan-González

This article discusses the impact of George J. Sánchez’s keynote address “Working at the Crossroads” in making collaborative cross-border projects more academically legitimate in American studies and associated disciplines. The keynote and his ongoing administrative labor model the power of public collaborative work to shift research narratives. “Working at the Crossroads” demonstrated how historians can be involved—as historians—in a variety of social movements, and pointed to the ways these interactions can, and maybe should, shape research trajectories. It provided a key blueprint and key examples for doing historically informed Latina/o studies scholarship with people working outside the university. Judging by the success of Sánchez’s work with Boyle Heights and East LA, projects need to establish multiple entry points, reward participants at all levels, and connect people across generations.I then discuss how I sought to emulate George Sánchez’s proposals in my own work through partnering with labor organizations, developing biographical public art projects with students, and archiving social and cultural histories. His keynote address made a back-and-forth movement between home communities and academic labor seem easy and professionally rewarding as well as politically necessary, especially in public universities. 


2018 ◽  
Vol 60 (1) ◽  
pp. 5-13 ◽  
Author(s):  
Martin Barthel ◽  
Ewelina Barthel

Abstract This paper focuses on the largely unexamined phenomenon of the developing trans-national suburban area west of Szczecin. Sadly the local communities in this functionally connected area struggle with national planning policies that are unsuitable for the region. The paper examines the impact of those processes on the border region in general and on the localities in particular. The paper investigates the consequences for local narratives and the cohesive development of the Euroregion and what position Polish and German communities took to develop the region, even without the necessary planning support. The region has succeeded in establishing grass-roots planning mechanisms which have helped to create a metropolitan-region working from the bottom up.


Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova ◽  
Sergei Borisovich Milov

The deficit of subnational budgets and deceleration capital investments in multiple Russian regions increase the relevance of research aimed at improvement of tax incentivizing practice of the regional investment process. The studies focused on determination of the impact of socioeconomic and institutional factors upon the efficiency of investment tax expenses obtained wide circulation within the foreign scientific literature. The subject of this article is the assessment of sensitivity of the efficiency of regional tax expanses towards investment attractiveness of the types of economic activity carried out by the residents of territories of advanced socioeconomic development, created in the subjects of Far Easter Federal District. The scientific novelty and practical values of this research consists in substantiation of the reasonableness of assessment of investment attractiveness of the types of economic activity that are stimulated by tax incentives. Methodology for assessing investment attractiveness is proposed and tested. The conclusion is made that in case of low investment attractiveness of the type of economic activity, which was planned to support by tax incentives, it is required to conduct and additional analysis to avoid unjustified tax expanses.


Author(s):  
Valentyna Bohatyrets ◽  
Liubov Melnychuk ◽  
Yaroslav Zoriy

This paper seeks to investigate sustainable cross-border cooperation (CBC) as a distinctive model of interstate collaboration, embedded in the neighboring borderland regions of two or more countries. The focus of the research revolves around the establishment and further development of geostrategic, economic, cultural and scientific capacity of the Ukrainian-Romanian partnership as a fundamental construct in ensuring and strengthening the stability, security and cooperation in Europe. This research highlights Ukraine’s aspirations to establish, develop and diversify bilateral good-neighborly relations with Romania both regionally and internationally. The main objective is to elucidate Ukraine-Romania cross-border cooperation initiatives, inasmuch Ukraine-Romania CBC has been stirring up considerable interest in terms of its inexhaustible historical, cultural and spiritual ties. Furthermore, the similarity of the neighboring states’ strategic orientations grounds the basis for development and enhancement of Ukraine-Romania cooperation. The authors used desk research and quantitative research to conclude that Ukraine-Romania CBC has the impact not only on the EU and on Ukraine multi-vector foreign policy, but it also has the longer-term global consequences. In the light of the current reality, the idea of introducing and reinforcing the importance of Cross-Border Cooperation (CBC) sounds quite topical and relevant. This research considers a number of explanations for Ukraine-Romania Cross-Border Cooperation as a key element of the EU policy towards its neighbors. Besides, the subject of the research is considered from different perspectives in order to show the diversity and complexity of the Ukraine-Romania relations in view of the fact that sharing common borders we are presumed to find common solutions. As the research has demonstrated, the Ukraine-Romania cross border cooperation is a pivotal factor of boosting geostrategic, economic, political and cultural development for each participant country, largely depending on the neighboring countries’ cohesion and convergence. Significantly, there is an even stronger emphasis on the fact that while sharing the same borders, the countries share common interests and aspirations for economic thriving, cultural exchange, diplomatic ties and security, guaranteed by a legal framework. The findings of this study have a number of important implications for further development and enhancement of Ukraine-Romania cooperation. Accordingly, the research shows how imperative are the benefits of Romania as a strategic partner for outlining top priorities of Ukraine’s foreign policy.


2019 ◽  
pp. 392-400 ◽  
Author(s):  
Gunnar Kleuker ◽  
Christa M. Hoffmann

The harvest of sugar beet leads to root tip breakage and surface damage through mechanical impacts, which increase storage losses. For the determination of textural properties of sugar beet roots with a texture analyzer a reliable method description is missing. This study aimed to evaluate the impact of washing, soil tare, storage period from washing until measurement, sample distribution and number of roots on puncture and compression measurements. For this purpose, in 2017 comprehensive tests were conducted with sugar beet roots grown in a greenhouse. In a second step these tests were carried out with different Beta varieties from a field trial, and in addition, a flexural test was included. Results show that the storage period after washing and the sample distribution had an influence on the puncture and compression strength. It is suggested to wash the roots by hand before the measurement and to determine the strength no later than 48 h after washing. For reliable and comparable results a radial distribution of measurement points around the widest circumference of the root is recommended for the puncture test. The sample position of the compression test had an influence on the compressive strength and therefore, needs to be clearly defined. For the puncture and the compression test it was possible to achieve stable results with a small sample size, but with increasing heterogeneity of the plant stand a higher number of roots is required. The flexural test showed a high variability and is, therefore, not recommended for the analysis of sugar beet textural properties.


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