Search Results

1 - 10 of 49 items :

  • Commercial Law, other x
Clear All
Evaluation of Digital Shadow Economy Prevention Measures

). Computer crime investigations in the United States: leveraging knowledge from the past to address the future. International Journal of Cyber Criminology, (1), 1-26. Holt, T. J., Blevins, K. R. and Burkert, N. (2010). Considering the pedophile subculture on-line. Sexual Abuse: Journal of Research and Treatment, (22), 3-24. Holz, T., Engelberth, M., Freiling, F. (2012). Learning more about the underground economy: A case-study of keyloggers and dropzones. In ESORICS Proceedings, (9), 1-18. Kim, D. J., Steinfield, C. and Lai

Open access
Digital Economy and Society: Baltic States in the EU Context

References Brynjolfsson E., Kahin B. (2000). Understanding the Digital Economy: Data, Tools, and Research. [Accessed 16.03.2019]. Available from Internet: https://books.google.lt/books?id=dpf2hL6EGcC&pg=PA13&hl=lt&source=gbs_toc_r&cad=4#v=onepage&q&f=false Cardoso, G., Castells, M. (2006). The Network Society: From Knowledge to Policy. [Accessed 16.03.2019]. Available from Internet: https://www.researchgate.net/publication/301788885_The_Network_Society_From_Knowledge_to_ Carlsson B. (2004). The Digital Economy: what is new and what is not

Open access
The Effect of Service Clusters on the Sustainable Economic Development

References Andriani, P., Jones, C., Perkmann, M., De Propris, L., Sena, V., Delbridge, R., Möslein, K., Neely, A. (2005). Challenging Clusters. The Prospects and Pitfalls of Clustering for Innovation and Economic Development. Advanced Institute of Management Research. Bekar, C., Lipsey, R. G. (2001). Clusters and Economic Policy. Policies for the New Economy, Montreal. Bruneckienė, J. (2010). Šalies regionų konkurencingumo vertinimas įvairiais metodais: rezultatų analizė ir vertinimas. Ekonomika ir vadyba, vol. 15, 2010, ISSN 1822-6515. p

Open access
Application of Is-Mp-Ia Model and Taylor Rule to Cesee Economies

Synthesis. Available at SSRN: http://ssrn.com/abstract=958382 or http://dx.doi.org/10.2139/ssrn.958382 Goodhart, C., & Hofmann, B. (2005). The IS Curve and Transmission of Monetary Policy: Is there a Puzzle? Applied Economics, Vol.37, 29-36. Hisng, Yu. (2004). Extension of Romer's IS-MP-IA model to small open economies. Atlantic Economic Journal, September 2004, Volume 32, Issue 3, p. 257-257. Hsing, Yu. (2013). Impacts of macroeconomic variables on the stock market in Slovakia and policy implications. Economics & Economy

Open access
The "Problem" of Aspects of Teaching and Learning / Teaching - Learning in European Union Law

Abstract

The paper addresses an important problem and the frequency of teaching and learning/teaching-learning in higher education/university student, generated by the incapacity to himself selectively information conveyed through alternative sources.

The theoretical approach of the course in European Union law from the dual perspective of the studies about the EU (from the perspective of Community law/EU of the European economy as well as from the perspective of the European administration, international relations and historical and cultural studies or interdisciplinary) require students to knowledge/concept related institutions entrusted with the exercise of prerogative powers in a State, who they studied/problems in previous years in fact, it is precisely this times is done or shall not become unwieldy.

And last but not least not be overlooked aspects of individual differences that influence the process of learning: the way of thinking and the preferences of both factors (teachers/students) on lifelong learning, which influences the effectiveness of the approaches in the process of instruction (or multiple types of intelligence entitled, the use of information and others).

Open access
The Defence of Necessity in International Law and Investor Versus State Dispute Settlement

Abstract

The ability of foreign investors to sue host states without reliance on diplomatic protection is one of the most important developments in international investment law in the post-World War II era. The rise of investor-state dispute settlement under international regimes like the Convention Establishing the International Centre for the Settlement of Investment Disputes (ICSID Convention) raises some concerns from states regarding loss of sovereignty. However, there are defences available to states when they intervene in their economies for purposes like public utility or the need to safeguard an essential interest. Thus in spite of treaty commitments that bind states to protect the investments of foreign investors within their domains, there are available defences for their intervention in their economies even if such interventions become inimical to the interests of foreign investors and could, prima facie, raise the possibility of infringements of the rights of foreign investors. One of such defences available to states is the principle of necessity. This article explores the principle of necessity in international law and how it operates as a defence for states in investor-state dispute settlement. It also conducts analysis of the Annulment Decision in the CMS v Argentina case to shed light on the principle of necessity.

Open access
The influence of accounting system regarding accounting and taxation of entities

Abstract

Accounting and taxation in Romania at the beginning of the third millennium are in continuous development, as a result of globalization of the world economy and of connecting the accounting and tax system to the international and European one.

The confluence of the two representative cultures – Anglo-Saxon and Latin-European – has left a strong mark on the Romanian accounting and taxation.

The International Financial Reporting Standards (IFRS) and the European Directives set the line to follow for both the Romanian accounting and the Romanian taxation. We get to ask whether Romania has still got its own strategies of economic, social and cultural development or we are part of a system of strategies where accounting is also included?

Open access
Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

Abstract

Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between the de jure provisions of the double taxation avoidance conventions and the de facto application, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is still room for maneuver to improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.

Open access
German Tax System: Double Taxation Avoidance Conventions, Structure and Developments

Abstract

This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.

Open access
Documentary Letters of Credit, Legal Nature and Sources of Law

Abstract

There is no doubt about risky nature of international trade. Such risk can be conceptualized as country risk, transportation risk, customer risk and etc. Documentary Letters of Credit (LC) are used as a method of payment in international business for many centuries in order to reduce risk of trade specially when parties are located in different countries and do not have precise information from financial standing of each other. In such occasion LC will reduce the risk of trade by shifting payment obligation from buyer as an individual to a payment guarantee of a bank as a legal entity in return for presentation of complying documents with terms of credit by seller. Familiarity with legal nature and different legal frameworks which govern the international operation of documentary letters of credit can facilitate the process of international trade for businessmen and boost national economies. However, lack of knowledge about them can impose huge losses on international traders. Situation will be more complicated when we understand that there are many internationally recognized legal frameworks which can affect the operation of LC and they get frequently updated in order to address technological and economic developments in global market. In this paper, author tries to answer questions regarding (i) what are international legal frameworks governing operation of documentary letters of credit? (ii) which areas of LC operation has been covered by them and (iii) how do they address the legal questions regarding international operation of documentary letters of credit?

Open access