Search results for "Rude"
showing 10 items of 1104 documents
Permanent establishment in corporate taxation in the digital era
2020
Digital economy has significantly grew in the past 15 years, and currently it already accounts for more than 50 percent of the whole market capitalization worldwide. There is no longer a need for physical place to generate profits from the particular jurisdiction if business activity is digital. Nonetheless, the international taxation rules of allocating taxation rights for business profits to non-resident jurisdiction has not changed in way to tackle substantial economic presence, without fixed place of business. Thus, resulting in harmful use of permanent establishment principle for tax planning purposes, which has led to profit shifting away from the high-tax jurisdiction to low-tax juri…
Exploitation of cryptocurrencies as a tool for tax evasion: technological and regulatory issues
2020
Tax evasion is a crime that harms the national economies, society and indirectly affects all the residents of each state. Now that after a long time of international efforts the traditional tax evasion tools have eventually been put under a reasonable control, a new technology has emerged able to facilitate efficient tax evasion. The main objectives of this research are to identify the regulatory challenges of the non-precedent technology, to analyse the applicability of the current EU legislation aimed at tax evasion prevention to the exploitation of cryptocurrencies, and to assess the recommendations of academics and international organizations for a possible future regulation. This resea…
Digital age and corporate taxation. European Union on the way to create a unilateral digital taxation regime
2019
The digitalization of the economy has rapidly changed the outlook of the business models today. It is no longer necessary for an entity to be located within a country to generate enormous amounts of revenues deriving from it. At the same time, the corporate taxation principles have not changed in order to adopt to this situation- when establishing the place of taxation they do not take into the consideration where the consumers are located. Thereby, an unfair treatment towards Member States has been created as today large revenues for big tech companies can be created within their territory without having a burden to pay a tax. Answering to the global discussion the European Commission has …
Effect of transition metals and homogeneous hydrogen producers in the hydrothermal liquefaction of sewage sludge
2022
Hydrothermal liquefaction (HTL) of sewage sludge (SS) was performed in the presence of metallic Zn, Fe and Ni to investigate their effect on the performances of the process in terms of product yields and quality. Experiments were performed in subcritical water at 350 ◦C for 10 min using each metal individually and in the presence of homogenous hydrogen producers like formic acid (FA) and KOH. Interesting results were obtained with Zn that when used alone or in the presence of KOH, increased the cumulative biocrude (BC) yields and resulted in energy recoveries (ER) higher than 100% with respect to initial energy content of the biomass, thus indicating that HTL of SS is globally endothermic. …
Comparative investigation on the value-added products obtained from continuous and batch hydrothermal liquefaction of sewage sludge
2022
Hydrothermal liquefaction (HTL) can be considered a promising route for the energy valorisation of waste sewage sludge (SS). However, not much information is available on continuous flow processing. In this study, the mixed SS was subjected to HTL at 350°C for 8 min in a continuous reactor with loadings of 10 wt% in the feed flow. The results show that the mass recovery reached 88%, with a biocrude yield of 30.8 wt% (3.9 wt% N content). The recovered biocrude yields are highly dependent on the selection of the recovery solvent for extraction, and dichloromethane can contribute an additional 3.1 wt% biocrude from aqueous phase, acetone can extract some pyrrole derivatives into the trapped ph…
Electronic Communications Law legal issues and the effect of it towards freedom, security and justice in the Republic of Latvia
2020
On 15 March 2006, the European Union adopted the Data Retention Directive 2006/24/EC which regulated the Internet Service Providers storage of telecommunications data and could be used to fight serious crime in the European Union. This directive was needed, because people in the European Union needed a higher level of data protection. Since multiple countries had their own data retention laws, the European Parliament and the Council saw the need to harmonise and strengthen the data retention in the European Union. Despite the noble intentions, the European Court of Justice declared it invalid on 8 April 2014. Yet, the essence of the Directive was transposed to each and every national data r…
Non-Linear Hysteretic Instability in Rotating Machinery
2013
CONCESSIONI DEMANIALI MARITTIME E DIRITTO EUROUNITARIO: LA FINE DEL TEMPO DELLE MORE
2023
Il contributo analizza il frammentario quadro normativo delle concessioni demaniali marittime, lacuali e fluviali con finalità turistico-ricreativa alla luce degli orientamenti della giurisprudenza domestica, con le significative pronunce del Consiglio di Stato e di quella della Corte di Giustizia dell’Unione europea, in particolare della recentissima sentenza 20 aprile 2023 (C-348/22).
Tutela e sicurezza del lavoro tra centro e periferia: la sicurezza sui luoghi di lavoro
2013
Il saggio prende in esame la complessa questione del riparto di competenze tra Stato e Regioni alla luce del Titolo V della Costituzione in materia di salute e sicurezza sui luoghi di lavoro. Il riparto di competenze tra centro e periferia è stato oggetto di una limitata analisi da parte della dottrina e della giurisprudenza, che si sono concentrate in particolare sulla disciplina del mercato del lavoro. L’Autore descrive un sistema multilivello, caratterizzato dalla compresenza di fonti nazionali e regionali, della contrattazione collettiva, nonché di codici di condotta. Sulla scorta di una ricostruzione del quadro normativo e dei percorsi della giurisprudenza, il saggio propone una lettur…
La autonomía moral en el yusnaturalismo tomasiano
2007
Aquinas seems to hold following theses on moral autonomy. (1) «Nobody imposes his acts the law»: there is no perfect, no radical autonomy (even in Kant). (2) Natural law is defined as participation in the eternal law. That means «theonomy» which for Kluxen is not primordial, but adventitious metaphysical interpretation. (3) We could speak of «cognitive autonomy»: human reason is competent to formulate norms and moral judgements. (4) But the cognitive acts are accompanied by voluntary consent: which is natural and necessary in first principles; becomes worlds consens in the natural law conclusions (see the general opinion of Spanish Scholastics); and becomes correct desire in prudence and, e…