AUC IURIDICA, Vol 68 No 4 (2022)
- The Swan Song of the Real Estate Acquisition Tax
Radim Boháč - Tax Incentivisation of Debt Financing vs. Equity Financing: Present Status and Approaches to Solve the Tax Asymmetry
Radek Halíček, Marie Karfíková - Impact of Changing the Content of the OECD Commentaries to the OECD Model Convention on the Interpretation of a Double Taxation Convention – between Interpretive Dynamism and Unacceptable Change
Wojciech Morawski - Transfer Pricing Case Law in Slovakia – Relevance of OECD Transfer Pricing Guidelines
Matej Kačaljak - Selected Problems of Taxation of Passive Income from Bonds
Petr Kotáb - Stimulus Possibilities of the State in Financing the Non-profit Sector with Tax and Subsidy Instruments
Hana Marková - Administrative Punishment in the Financial Market (Selected Challenges of Punishing Procedural Offences Committed by Financial Market Instruments)
Ľubomír Čunderlík - Virtual Currencies (Legal Nature, Regualatory Framework, and Taxation)
Miroslav Štrkolec - Empolyer’s Insurance for Damage in the Event of a Work Accident or Occupational Disease from the Point of View of Financial Law Theory
Roman Vybíral - Tax Benefits for Alternating Custody
Pavlína Vondráčková - Transfer of Contractual Obligations by the Transfer of Enterprise
Vít Švestka - Can an Entrepreneur Prohibit or Conditon Acces to Services to Russian Citizens beciuse of the War in Ukraine?
Dana Ondrejová - Martin Štika. Milostivé léto II (zákon č. 214/2022 Sb., o zvláštních důvodech pro zastavení exekuce a o změně souvisejících zákonů). Komentář [e-kniha]
Miroslav Sedláček
