Object's details: Raje podatkowe w prawie międzynarodowym

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Tax havens in international law;
  
  
  
  Raje podatkowe w prawie międzynarodowym
• Creator:
  
  
  Artemiuk, Jakub
• Subject and Keywords:
  
  
  raje podatkowe;
  prawo międzynarodowe;
  OECD;
  suwerenność gospodarcza;
  konkurencja podatkowa;
  organizacje międzynarodowe
• Description:
  
  
  Czasopismo naukowe „Folia Iuridica Universitatis Wratislaviensis” ukazuje się od 2012 roku (do numeru vol. 3 no. 2/2014 ukazywało się pod tytułem „Folia Iuridica Wratislaviensis” ISSN 2299-8322). Zakres tematyczny tekstów obejmuje szeroko rozumiane zagadnienia z zakresu prawa publicznego i prywatnego, a także z historii i teorii prawa.;
  Streszcz. w jęz. ang.
• Abstract:
  
  
  Tax havens have been exciting the public opinion for many years and now, due to the globalization processes and continuous facilitation of capital flows all over the world their role has significantly increased. This fact naturally provoked certain reactions of the most developed countries and international organizations. This article focuses on the existence and functioning of tax havens in the context of international law. The scope of this work includes countries and territories considered tax havens or offshore financial centres, processes and phenomena related to them and occurring at the international level. The question of tax haven’s place, sovereignty and legal subjectivity in public international law is also taken into consideration. The most important issues concerning tax havens in the legal and international context are tax competition and measures used by international organizations to prevent it. This paper presents the controversies concerning that subject, especially taking into account the contemporary concepts of economic coercion in international law.
• Place of publishing:
  
  Wrocław
• Publisher:
  
  E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Kornobis-Romanowska, Dagmara. Red.;
  Górnicki, Leonard. Red.
• Date issued:
  
  2013
• Detailed Type:
  
  
  journal;
  
  
  
  czasopisma online;
  dokument elektroniczny
• Format:
  
  application/pdf
• Identifier:
  
  oai:bibliotekacyfrowa.pl:46561 ;
  ISSN 2299-8322
• Language:
  
  pol;
  eng
• Relation:
  
  
  (Prace Naukowe Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego)
• WUL Catalog:
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:440678
• Is part of:
  
  http://www.repozytorium.uni.wroc.pl/publication/64539
• Is referenced by:
  
  www.fiw.prawo.uni.wroc.pl
• Is replaced by:
  
  Folia Iuridica Universitatis Wratislaviensis
• Rights holder:
  
  Copyright by Jakub Artemiuk
• Location of original object:
  
  
  Library of the Faculty of Law, Administration and Economics;
  
  
  
  Biblioteka Wydziału Prawa, Administracji i Ekonomii
• Autor opisu:
  
  WR U/PAdjm;
  TK

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Additional information

• Creation date: 2014-04-08
• Last modification date: 2021-01-27
• Content object's number of views: 13027
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• Download IIIF manifest:
  https://bibliotekacyfrowa.pl/iiif-manifest/manifest/46561/PDF.json