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In the area of taxation of business corporations operating in several different countries, there is a problem arising with  he identification of the tax residence of the liable entity. With the expansion of the so-called digital business, where  entrepreneurs often do not have a physical headquarters or business units, this problem is becoming more common.  Efforts to introduce a digital tax within the Member States of the Organisation for Economic Co-operation and Development and the European Union are accompanied by efforts to address this issue through various legislative acts. This article explains how the problem of identifying tax residence arises, why it is undesirable and describes possible  solutions.

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In the area of taxation of business corporations operating in several different countries, there is a problem arising with the identification of the tax residence of the liable entity. With the expansion of so-called digital business, where entrepreneurs often do not have a physical headquarters or business units, this problem is becoming more common. Efforts to introduce a digital tax within the Member States of the Organization for Economic Co-operation and Development and the European Union are accompanied by efforts to address this issue through various legislative acts. This article explains how the problem of identifying tax residence arises, why it is undesirable and describes possible solutions.

" } ["copyrightHolder"]=> array(1) { ["en_US"]=> string(16) "Čejková Tereza" } ["title"]=> array(2) { ["en_US"]=> string(55) "Tax Absence in Relation to Taxation of Digital Services" ["hu_HU"]=> string(55) "Tax absence in relation to taxation of digital services" } ["prefix"]=> array(1) { ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(1) { ["hu_HU"]=> string(0) "" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#822 (6) { ["_data"]=> array(15) { ["id"]=> int(3985) ["email"]=> string(21) "ter.cejkova@gmail.com" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(3506) ["seq"]=> int(1) ["userGroupId"]=> int(286) ["country"]=> string(2) "CZ" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(9) "Čejková" ["hu_HU"]=> string(9) "Čejková" } ["givenName"]=> array(2) { ["en_US"]=> string(6) "Tereza" ["hu_HU"]=> string(6) "Tereza" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(1) { ["en_US"]=> array(3) { [0]=> string(13) "tax residency" [1]=> string(11) "digital tax" [2]=> string(5) "CCCTB" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#835 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17875) ["id"]=> int(4316) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(3506) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }
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Since its appearance in late 2019 in China, the Coronavirus pandemic has posed a real challenge to humanity and  governments. No country was safe from the effects of the virus, whether from a medical, economic, or social point of  view. In the absence of international coordination, countries began to rely on their own capabilities to curb the pandemic  and mitigate its negative effects. To achieve these goals, different strategies and measures have been adopted. Despite  the challenges governments faced, these measures definitely helped alleviate the severity of the epidemic and slowed its  spread. These measures include, but are not limited to, lockdown, border restrictions, home quarantine, the imposition of  wearing masks and social distancing. This crisis stresses the importance of a country’s financial, technical and human  capabilities in governing crises. Moreover, it revealed that the absence of international cooperation in managing  international crises has dire consequences for the international community. 

" ["hu_HU"]=> string(0) "" } ["copyrightHolder"]=> array(1) { ["en_US"]=> string(14) "Sulaiman Saqer" } ["title"]=> array(2) { ["en_US"]=> string(80) "Governments’ Measures to Govern the Coronavirus Crisis and the Lessons Learned" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(1) { ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(1) { ["hu_HU"]=> string(0) "" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#808 (6) { ["_data"]=> array(15) { ["id"]=> int(6015) ["email"]=> string(18) "saqersul@yahoo.com" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(4974) ["seq"]=> int(2) ["userGroupId"]=> int(286) ["country"]=> string(2) "HU" ["orcid"]=> string(37) "https://orcid.org/0000-0002-4866-7694" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(49) "

PhD Student, NUPS (doktorandusz, NKE ÁKK)

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In the history of mankind there are known cases of conducting experiments with a goal against people. After all, there has  been eugenic research, or research leading to the creation of biological weapons. Such experiments are usually  hidden from the public and governed by the internal and classified regulations of particular states. That is why it is  important for the domestic legal orders world-wide to establish not only research methods and ways of conducting  experiments (from the point of view of medical art and effectiveness of research) but also – and perhaps even more  importantly – legal principles and rules limiting the conduct of medical experiments, and to establish rules of conduct with  the effect of saving and prolonging the life and health of the patient. This article will analyse the Polish legal  regulations and Polish doctrine in the field as a case study, describing an example of the national measures implemented  to provide control of the research and medical experiment procedures.

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object(Publication)#161 (6) { ["_data"]=> array(27) { ["id"]=> int(4937) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2021-04-13" ["lastModified"]=> string(19) "2021-06-17 13:22:56" ["primaryContactId"]=> int(5970) ["sectionId"]=> int(31) ["seq"]=> int(4) ["submissionId"]=> int(4816) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2021) ["issueId"]=> int(400) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "45-57" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2020.2.4" ["abstract"]=> array(1) { ["en_US"]=> string(1251) "

The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the  reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this  virus on society. The main aim of the article is to answer the question of whether the abolition of the tax on acquisition of  immovable property is a tool to suppress the negative consequences of Covid-19 or a politicum. To get the answer, it is  necessary to shortly describe the tax on acquisition of immovable property and its structural components and make a  basic comparison with the other EU Member States. We also summarise the pros and cons of the tax and related findings  of the Constitutional Court. As the property transfer tax is connected with the income tax and there were several  amendments in the proposal, it is needed to analyse these changes. Based on the research, it is possible to conclude that  the abolition of the tax on acquisition of immovable property is definitely not a tool to suppress the negative  consequences of Covid-19; it is just a politicum: political parties believe that the abolition of the transfer tax brings them  more voices in the elections. 

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The primary aim of this article is to present fundamental principles resulting from Article 15q of the Covid Act – which  contains the legal basis for passing tax resolutions – according to which the municipality councils may prolong to  entrepreneurs payment deadlines of certain instalments in real estate tax. This paper discusses the consequences of  introducing these preferences, as well as certain flaws of the tax resolutions adopted on the basis of the aforementioned  regulation of the Act on Covid. The flaws were detected on the basis of the analysis of the resolutions adopted by regional  accounting chambers finding shortcomings in the resolutions of municipality councils adopted on the basis of the  aforementioned provision of the Act on Covid.

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