Even with all the current debates on the harmonization of corporate income taxes within the European Union, the EU countries continue to support their own national corporate income taxes. Still, the growing integration of economic activity is placing bigger and bigger pressures on this problem,...

Financial and economic crime is not just a destructive element for the crimes in themselves but it also influences seriously the trust of participants on the market, the trust in the rule of law and its capacity to ensure economic and social order. In this article we are trying to present from a...

The function is defined as "administrative task that someone provides regularly and organized in an institution, for a salary" or the "rank that someone has in an administrative hierarchy”. In relation to public administration, the function is a set of tasks set by law or by acts issued on the...

This chapter provides a detailed analysis of the economic, legal and public policy rationales for the application of taxes and other fiscal measures on health-related commodities. The motivation for such taxes has been more often linked to the fiscal revenues generated than to their potential...

The creation of the Customs Union between Russia, Belarus and Kazakhstan in 2010 resulted in changes not only in trade between Member States but also with third countries. The introduction of a uniform tariff, a common customs code, standardization of health, veterinary and phytosanitary...

While carrying out its tasks, the Polish customs administration collaborates with many entities – government administration authorities, local government as well as economic self-government. Constant cooperation takes place mainly with authorities and institutions whose tasks are associated...

Mit der aktuellen fünften Version (COBIT 5) wurden grundlegende Erweiterungen und Änderungen des COBIT-Frameworks vorgenommen. Inwieweit sich dies auf das IT-Compliance-Verständnis und das Management von IT-Compliance ausgewirkt hat, wird in diesem Arbeitspapier untersucht. Hierzu werden die...

IT-Compliance bezeichnet einen Zustand, in dem alle, die IT des Unternehmens betreffenden und verbindlich vorgegebenen bzw. als verbindlich akzeptierten Vorgaben nachweislich eingehalten werden. Sofern die Vorgaben aus Gesetzen stammen, bedeutet dies, dass sich Unternehmen an geltendes Recht zu...

Der Foreign Account Tax Compliance Act (FATCA) steht derzeit im Fokus der Finanzbranche. FATCA ist Teil des im März 2010 in Kraft getretenen sog. Hiring Incentives to Restore Employment Act (kurz: HIRE Act) und die US-amerikanische Antwort auf die derzeit stattfindende globale steuerliche...

Although short sales make an important contribution to financial markets, this transaction faces legal constraints that do not govern long positions. In evaluating these constraints, other commentators, who are virtually all economists, have not focused rigorously enough on the precise contours...