Search results for " tax"
showing 10 items of 794 documents
Genetic and Ecotypic Differentiation in a Californian Plant Polyploid Complex (Grindelia, Asteraceae)
2014
Studies of ecotypic differentiation in the California Floristic Province have contributed greatly to plant evolutionary biology since the pioneering work of Clausen, Keck, and Hiesey. The extent of gene flow and genetic differentiation across interfertile ecotypes that span major habitats in the California Floristic Province is understudied, however, and is important for understanding the prospects for local adaptation to evolve or persist in the face of potential gene flow across populations in different ecological settings. We used microsatellite data to examine local differentiation in one of these lineages, the Pacific Coast polyploid complex of the plant genus Grindelia (Asteraceae). W…
Opinion Statement ECJ-TF 3/2019 on the CJEU Decision of 22 November 2018 in Case C-575/17, Sofina, on Withholding Taxes, Losses and Territoriality
2020
This article deals with the decision taken by the Court of Justice of the European Union in Sofina. In the authors' view, it may have extended the standard of comparability, requiring (foreign) non-dividend income of the recipient to be taken into consideration in comparing the tax treatment of domestic and outbound dividends. This comparator, however, upsets the principle of territoriality, as accepted by the Court in Futura (Case C-250/95) and Centro Equestre (Case C-345/04), by requiring the source state to take into account losses that the non-resident taxpayer has in the residence state. Taken at face value, Sofina's impact may extend well beyond withholding taxes, specifically, and di…
Success factors of Polish family businesses
2017
This article presents the results of a study carried out among family businesses operating in Poland. It is intended to supplement previously generated knowledge in the area of the operation of family businesses in the specific socio-economic and legal conditions in Poland. The objective was to collate the opinions of entrepreneurs regarding the need for visibility of the family and the family business status in business relations and the marketing activities of enterprises. The data were collected using in-depth interviews with the Polish family business owners. This paper outlines the conclusion of the study with respect to success factors such as: the trust among the family members, flex…
Farmaci antimicrotubulari
2017
I microtubuli sono dei componenti del citoscheletro essenziali per lo svolgimento della normale divisione nucleare, in quanto formano il fuso mitotico, la struttura cellulare responsabile della corretta ripartizione dei cromosomi nelle cellule figlie.
Fauna Europaea: Hymenoptera - Apocrita (excl. Ichneumonoidea)
2015
Fauna Europaea provides a public web-service with an index of scientific names (including important synonyms) of all living European land and freshwater animals, their geographical distribution at country level (up to the Urals, excluding the Caucasus region), and some additional information. The Fauna Europaea project covers about 230,000 taxonomic names, including 130,000 accepted species and 14,000 accepted subspecies. This represents a huge effort by more than 400 contributing specialists throughout Europe and is a unique (standard) reference suitable for many users in science, government, industry, nature conservation and education. Hymenoptera is one of the four largest orders of inse…
PESI - a taxonomic backbone for Europe
2015
Reliable taxonomy underpins communication in all of biology, not least nature conservation and sustainable use of ecosystem resources. The flexibility of taxonomic interpretations, however, presents a serious challenge for end-users of taxonomic concepts. Users need standardised and continuously harmonised taxonomic reference systems, as well as highquality and complete taxonomic data sets, but these are generally lacking for nonspecialists. The solution is in dynamic, expertly curated web-based taxonomic tools. The Pan-European Species-directories Infrastructure (PESI) worked to solve this key issue by providing a taxonomic e-infrastructure for Europe. It strengthened the relevant social (…
Fauna Europaea: Diptera – Brachycera
2015
Fauna Europaea provides a public web-service with an index of scientific names (including important synonyms) of all extant multicellular European terrestrial and freshwater animals and their geographical distribution at the level of countries and major islands (east of the Urals and excluding the Caucasus region). The Fauna Europaea project comprises about 230,000 taxonomic names, including 130,000 accepted species and 14,000 accepted subspecies, which is much more than the originally projected number of 100,000 species. Fauna Europaea represents a huge effort by more than 400 contributing taxonomic specialists throughout Europe and is a unique (standard) reference suitable for many user c…
"Le verrou de Bercy n’a pas sauté !"
2016
National audience; Le Conseil constitutionnel a reconnu la conformité à la Constitution de l’article L. 228 du Livre des procédures fiscales en tant qu’il pose le principe dit du “verrou de Bercy”, c’est-à-dire en tant qu’il subordonne la mise en mouvement de l’action publique en matière d’infractions fiscales à une plainte de l’administration fiscale. La délimitation très stricte par le Conseil du champ de la QPC posée aboutit à une reconnaissance de la constitutionnalité de cette disposition législative quelque peu virtuelle car elle déconnecte la question du principe du “verrou de Bercy” de celle des conditions dans lesquelles il s’exerce. Par ailleurs, le Conseil rétrograde le principe …
Dysfunctionalities of Faulty Fiscal Inspections for Tax Payers: The Case of Detachment for Work Reasons
2014
Abstract This article does not merely suggest a short comparison between two completely opposed opinions, that of the fiscal inspectors and that of the specialists (accountants, accounting experts, fiscal consultants) that are hired and/or are contract-bounded staff of a commercial entity, regarding the fiscal status of detachment (an aspect that is regulated by internal and international normative acts). It intends, therefore, to be an analysis on the danger of dysfunctionalities of a fiscal inspection on the activity of the tax payers (or simply put the abridged interpretation of the legislation, in order to attract large amounts of money to the state budget by any means), in order to per…
OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on t…
2016
This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resident taxpayers may be subject to withholding taxes (even if comparable residents pursuing the same activity are not) but that non-residents may nevertheless not be taxed on gross income (when comparable residents are taxed on net profits) and are, therefore, entitled to deduct expenses directly connected to their business activity.