Existing funding sources in the companys is vital for the functioning and development. Cost of funding sources may vary from one company to another, at least for their own funding sources. However, for external funding sources, the market has reached a level where the cost of financing and, thus...

Customs taxes are indirect taxation having an important share within the European Union budget and implicitly within the budget of each component state. Due to this reason there is a permanent preoccupation from the part of the European Union Council to modernize the customs legislation for the...

The present paper is the result of an interdisciplinary analysis in which we plan to investigate the difference between two concepts that may appear to be synonymous, but which, in reality, are distinct forms of checking the taxpayer: tax audit and antifraud controls. In addition, special...

In time, the phenomenon of the escapist took a special scale, both at the national and international level and it is seriously affecting the economic development of the States. However, the phenomenon of tax evasion is very hard to control and to quantify due to the imperfection of the tax...

Offshore business are based on reputation and business, investors and consultants with experience know offshore operators worthy of trust and the scammers who kidding investors or other institutions. For this reason, the offshore operation means the assessment of the experience and letters of...

The field of excise duty taxes focuses on the use of these economic instruments designed by the European law in the context of protecting the environment and public health and to establish a prudent and rational utilisation of natural resources. Focusing mainly on deriving and explaining...

The international river law affirms its existence by linking specific legal rules with a significant number of legal rules from other fields and, particularly, from the international trade law. Their obvious general connection, their importance to the relations between co-riparian States is a...

Despite the international efforts on the development of a special surveillance regime, banks may become insolvent. The poor management, the excessive risk, the adverse conditions in the market or fraudulent practices can cause serious or even fatal financial problems. Therefore, the rules of...

Credit, the key word in today's society, considered as a control element of the market economy has its reverse: the risk. The risk is itself diverse: the risk of non-payment, the risk of late payment due either to bankruptcy to the debtor or natural, political, etc. events. If, in general, banks...

This year we celebrate 30 years since the CONVENTION ON THE LAW OF THE SEA was adopted and signed in Montego Bay – Jamaica, at 10th December 1982. As at 03 June 2012, the number of parties to UNCLOS stood at 162, including the Cook Islands and Niue including the European Community.United...