"Fiscal" and "moral termites" (in the words of Vito Tanzi and John Braithwaite) are eating away taxes due, not only by tax evasion but also by a more sophisticated conduct: tax avoidance. Tax Avoidance and Rationality of Law is a theoretical journey... więcej >

The lion's share of global investments are likely being conducted for tax avoidance purposes through controlled foreign companies (CFC) established in tax havens or low tax jurisdictions.Avoiding tax via CFCs causes several problems, in particular... więcej >

Słownik zawiera ponad 22 000 terminów używanych w prowadzeniu działalności gospodarczej zarówno przez podmioty krajowe, jak i zagraniczne. Trzecie wydanie Słownika rachunkowości, audytu i podatków uzupełniono o nowy załącznik... więcej >

"Exit tax, czyli podatek od osób przenoszących za granicę swoje przedsiębiorstwa i prywatny majątek zaczął obowiązywać od 1 stycznia 2019 r. Jego istotą jest opodatkowanie potencjalnych zysków w przypadku przeniesienia rezydencji lub... więcej >

This book is a unique tax law publication on fundamental elements of Polish tax system. It concentrates on key issues of contemporary tax law in Poland in particular on the assessment of legal institutions which either stand out comparing to other... więcej >

The emergence of innovative financial services is having a huge impact oncompetition in the banking services market. The aim of the article is to show, from a dynamicperspective, the foundations of a model of competition occurring in the banking... więcej >

Monograph is a presentation of research papers prepared for V International Scientific Confer-ence AIR 2014 which is annually organised by Department of Labour Market Research and Forecasting and Department of Statistical and Mathematical Methods in... więcej >

Introduction / 9A. General issues (Viara Maldjieva)Chapter IA model for a comparative study of word-formation in Balkan languages / 131. A comparative study of word-formation / 132. The basic concepts of the description / 153. Basic assumptions of... więcej >

The main aim of the book is to depict the transformations that are taking place within different form of family in comparative perspective. Interest in the family is extremely alive and widespread now. In the time of intensive transformations family... więcej >