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Legal Regulations of Transfer Pricing in Poland
LEGAL REGULATIONS OF TRANSFER PRICING IN POLAND ALEKSANDRA SULIK-GÓRECKA [email protected] Brno, June 2019 Aim of presentation . to present legal regulations concerning transfer pricing in Poland in 2019, . to compare them with previously applicable regulations: regulations in force until 2016, regulations in force in 2017-2018 Due to the right to control taxes up to 5 years back, groups capital in Poland must adapt to three different legal orders History . Poland became a member of the OECD on November 22, 1996 . The first provision on transfer prices was introduced into the Polish legal order in 1935 by amending the Law on state income tax . Post-war regulations to a certain extent regulated the issue of international trade and leveled the impact of differences in the tax systems of individual countries on the tax base of Polish enterprises. The income tax decree of 1946 provided for the possibility of estimating the taxpayer's income in a situation when one of the related parties of the transaction benefited from specific tax reliefs. Two years later, national entities were also subject to regulations limiting the transfer of income . Later, due to the functioning of the centrally controlled economy, the regulation of transfer prices lost their importance. Interest in this issue returned in the early 90s of the twentieth century along with the beginning of the market economy. The Law on Corporate Income Tax, in force since February 15, 1992, includes a provision regulating the issue of links between business entities . Since 1996, work has begun to adapt Polish law to international regulations in the field of transfer pricing. -
EBS Quarterly Review Eng
EBS QUARTERLY REVIEW LEGISLATIVE CHANGES REVIEW CONTENT QUARANTINE NEWS TAXES ● Salaries and other payments ● Nonresidents activity ● New rules of Transfer Pricing in Ukraine OTHER NEWS (CHANGES IN LEGISLATION) QUARANTINE NEWS THE WAY THE EMPLOYERS SHOULD INDICATE IN FORM 1DF THE ASSISTANCE ON PARTIAL UNEMPLOYMENT The tax authorities specified the feature of income according to which the amounts of assistance on partial unemployment within the duration of measures related to prevent the emergence and spread of coronavirus illness (Covid-19) should be indicated in form No.1DF, as foreseen by a quarantine. It involves the amounts of assistance obtained by the employers from the Fund of obligatory national social insurance of Ukraine on unemployment case (hereinafter referred to as the Fund) and paid to the employees. It is worth reminding that such assistance during quarantine can be received, in particular, by employers from among small and medium enterprises for the period of suspension (reduction) of activity, as well as within 30 calendar days after the end of quarantine. Physical persons-entrepreneurs have been recently provided with step-by-step instruction for receiving partial unemployment assistance and all the employers were informed how many days they would have to wait for partial unemployment assistance. The tax authorities underlined that though the partial unemployment assistance is exempt from personal income tax, military tax and single social security tax, it needs to be fixed in form No.1DF. According to the Handbook of Income Features, given in the appendix to Procedure No.4, social benefits from the respective budgets are reflected in form No.1DF under the sign of income "128". -
Predictors of Mortality Among TB-HIV Co-Infected Children Attending Anti
Predictors of Mortality among TB-HIV Co-Infected Children Attending Anti-Retroviral Therapy Clinics of Selected Public Hospitals in Southern, Ethiopia: Retrospective Cohort Study Jifare Gemechu Wachemo University Bereket Gebremichael Addis Ababa University Tewodros Tesfaye Addis Ababa University Alula Seyum Wachemo University Desta Erkalo ( [email protected] ) Wachemo University https://orcid.org/0000-0001-5981-439X Research Keywords: TB-HIV/AIDS, Mortality, Children, Anti-Retroviral Therapy Posted Date: July 19th, 2021 DOI: https://doi.org/10.21203/rs.3.rs-704349/v1 License: This work is licensed under a Creative Commons Attribution 4.0 International License. Read Full License Loading [MathJax]/jax/output/CommonHTML/jax.js Page 1/26 Abstract Background: Co-infection of tuberculosis and HIV has a signicant impact on public health. TB is the most common opportunistic infection and the leading cause of death in HIV-positive children worldwide. But there is paucity of studies concerning the predictors of mortality among TB-HIV co-infected children. This study aimed to determine the predictors of mortality among TB-HIV co-infected children attending ART clinics of public hospitals in Southern Nation, Nationalities and Peoples Region (SNNPR), Ethiopia. Methods: A hospital-based retrospective cohort study design was used among 284 TB-HIV co-infected children attending ART clinics at selected public hospitals in SNNPR, Ethiopia, from January 2009 to December 2019. Then, medical records of children who were TB/HIV co-infected and on ART were reviewed using a structured data extraction tool. Data were entered using Epidata 4.6 and analyzed using SPSS version 23. The Kaplan Meier survival curve along with log rank tests was used to estimate and compare survival time. -
Sozialwirtschaft Und Non-Profit-Unternehmen
Sozialwirtschaft und Non-Profit-Unternehmen Reform des Gemein- nützigkeitsrechts Neue Möglichkeiten der Zusammenarbeit und weitere AO-Änderungen PKF THEMEN · SOZIALWIRTSCHAFT UND NON-PROFIT-UNTERNEHMEN | FEBRUAR 2021 Sehr geehrte Leserinnen und Leser! Das neue Jahr wartet in Form des Jahressteuergesetzes tungsregistergesetz mit weiteren 20 Paragrafen begleitet 2020 nicht nur mit vielfältigen Neuerungen etwa im Ein- werden sollen, könnte zwar bereits am Ende des ersten kommen- und Umsatzsteuerrecht auf, sondern es bringt Quartals 2021 verabschiedet werden. Aber mindestens auch eine Reformierung des Gemeinnützigkeits- genauso wahrscheinlich ist nach heutigem Kenntnis- rechts. Diese Teile des JStG sind überwiegend noch stand auch das Scheitern des Reformvorhabens in der vor dem Jahreswechsel bereits in 2020 in Kraft getre- laufenden Legislaturperiode; lesen Sie ab S. 8, was man ten. Der Gesetzgeber will mit der Reform zur Stärkung erwarten darf. von gemeinnützigen Körperschaften und ehrenamtlich Tätigen beitragen. Er geht damit in die richtige Richtung; Ein weiteres Thema ist die Umsatzbesteuerung von einzelne Fragen sind noch offen. Wir vermitteln Ihnen im Vergütungen an Mitglieder von Kontrollorganen, z.B. Top-Thema-Beitrag dieses Themenhefts einen Überblick Aufsichtsräte. Hierzu ist im Anschluss an neue EuGH- zu den vielfältigen Änderungen insbesondere der Abga- Rechtsprechung über aktuelle Entwicklungen zu berich- benordnung. Die Änderungen bieten viele neue Mög- ten. Während sich die nationale Finanzgerichtsbarkeit lichkeiten der Zusammenarbeit. -
Anti-Monumentalism Through an Augmented Reality Based Mobile App
The Democratization of Public Space: Anti-Monumentalism Through an Augmented Reality Based Mobile App Pooyan Alizadeh A Thesis in The Department of Design and Computation Arts Presented in Partial Fulfillment of the Requirements For the Degree of Master of Design at Concordia University Montreal, Québec, Canada August 2020 © Pooyan Alizadeh, 2020 CONCORDIA UNIVERSITY School of Graduate Studies This is to certify that the thesis prepared By: Pooyan Alizadeh Entitled: The Democratization of Public Space: Anti-Monumentalism Through an Augmented Reality Based Mobile App and submitted in partial fulfillment of the requirements for the degree of Master of Design complies with the regulations of the University and meets the accepted standards with respect to originality and quality. Signed by the final examining committee: ______________________________________ Examiner M. Wright ______________________________________ Examiner Dr. Martin Racine ______________________________________ Thesis Supervisor Dr. Carmela Cucuzzella Approved by ___________________________________________________ Dr. Martin Racine, Graduate Program Director ___________________________________________________ Annie Gérin, Dean, Faculty of fine arts Date: 25 August, 2020 ABSTRACT The Democratization of Public Space: Anti-Monumentalism Through an Augmented Reality Based Mobile App Pooyan Alizadeh Nowadays, the role of monuments in public space is a matter of controversy around the world. While public space is being reshaped by social movements worldwide, digital rights to the city raise questions about physical spaces and address them through the digital realm. The purpose of this research-creation project is to examine the possibilities of Augmented Reality (AR) as a platform made for expression and speculation in public space. Critical and speculative design methods are used to foster engagement by examining the capacity of social and cultural movements to produce democracy in public space. -
Spotlight: Artist Tariku Shiferaw at Whitney Museum of American Art ISP Published by Tadias Magazine September 11Th, 2018 in Art and Featured
Spotlight: Artist Tariku Shiferaw at Whitney Museum of American Art ISP Published by Tadias Magazine September 11th, 2018 in Art and Featured. Closed Tariku Shiferaw. (Instagram) Tadias Magazine By Tadias Staff Published: September 11th, 2018 New York (TADIAS) — When we first featured Tariku Shiferaw as an emerging artist two and half years ago he had just completed his graduate studies in Fine Arts at Parsons School of Design in New York City and was participating in a group exhibition entitled Introductions 2016 at Trestle Gallery in Brooklyn. Since then Tariku, who was born in Addis Ababa and raised in Los Angeles, has held several exhibitions including his first international show at Addis Fine Art’s (AFA) London project space last year. The exhibition entitled Erase Me was featured at AFA’s inaugural event at their U.K. location. Fast forward to 2018 and Tariku is now part of the Whitney Museum of Art Independent Study Program this Fall. Each year the Whitney Museum of American Art — the preeminent institution devoted to the art of the United States — chooses fifteen up-and-coming artists to take part in their Studio Program. According to the museum “the program begins in early September and concludes at the end of the following May. Many of the participants are enrolled at universities and art schools and receive academic credit for their participation, while others have recently completed their formal studies.” “The Whitney ISP provides me an opportunity to extend my education through discussions and debates with influential artists, art historians, and cultural critics,” Tariku said. -
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BUNDESVERFASSUNGSGERICHT - 2 BvR 547/21 - IM NAMEN DES VOLKES In dem Verfahren über die Verfassungsbeschwerde 1. des Herrn Prof. Dr. L…, 2. der Frau N…, 3. des Herrn Prof. Dr. C…, 4. des Herrn Prof. Dr. K.., 5. des Herrn Prof. Dr. H…, sowie 2.276 weiterer Beschwerdeführer - Bevollmächtigter: Prof. Dr. Hans-Detlef Horn, Universitätsstraße 6, 35037 Marburg - gegen das Gesetz zum Beschluss des Rates vom 14. Dezember 2020 über das Eigenmittelsystem der Europäischen Union und zur Aufhebung des Be- schlusses 2014/335/EU, Euratom (Eigenmittelbeschluss-Ratifizierungsge- setz – ERatG) (Bundestagsdrucksache 19/26821) hier: Antrag auf Erlass einer einstweiligen Anordnung hat das Bundesverfassungsgericht - Zweiter Senat - unter Mitwirkung der Richterinnen und Richter Vizepräsidentin König, Huber, Hermanns, Müller, 1/49 Kessal-Wulf, Maidowski, Langenfeld, Wallrabenstein am 15. April 2021 beschlossen: 1. Der Antrag auf Erlass einer einstweiligen Anordnung wird abgelehnt. 2. Die einstweilige Anordnung vom 26. März 2021 wird damit gegen- standslos. G r ü n d e : A. Die Antragsteller wenden sich gegen das Gesetz zum Beschluss des Rates vom 1 14. Dezember 2020 über das Eigenmittelsystem der Europäischen Union und zur Aufhebung des Beschlusses 2014/335/EU, Euratom (Eigenmittelbeschluss-Ratifizie- rungsgesetz – ERatG), mit dem der Ermächtigung der Europäischen Kommission im Eigenmittelbeschluss vom 14. Dezember 2020, zur Finanzierung des temporären Aufbauinstruments „Next Generation EU“ (NGEU) Mittel bis zu einem Betrag von 750 Milliarden Euro am Kapitalmarkt aufzunehmen, zugestimmt werden soll. I. 1. Auf der Tagung des Europäischen Rates vom 17. bis 21. Juli 2020, die unter dem 2 Eindruck der COVID-19-Pandemie stattfand, vereinbarten die Staats- und Regie- rungschefs der Mitgliedstaaten der Europäischen Union den zukünftigen Mehrjähri- gen Finanzrahmen MFR 2021-2027 und das temporäre Aufbauinstrument NGEU (vgl. -
(UCITSG) Und Des Gesetzes Über Die Verwalter Alternativer Investmentfonds (AIFMG) Sowie Des Gesetzes Über Die Finanzmarktaufsicht (FMAG) in Erster Lesung Beraten
STELLUNGNAHME DER REGIERUNG AN DEN LANDTAG DES FÜRSTENTUMS LIECHTENSTEIN ZU DEN ANLÄSSLICH DER ERSTEN LESUNG BETREFFEND DIE ABÄNDERUNG DES GESETZES ÜBER BESTIMMTE ORGANISMEN FÜR GEMEINSAME ANLAGEN IN WERTPAPIEREN (UCITSG) UND DES GESETZES ÜBER DIE VERWALTER ALTERNATIVER INVESTMENTFONDS (AIFMG) SOWIE DES GESETZES ÜBER DIE FINANZMARKTAUFSICHT (FMAG) AUFGEWORFENEN FRAGEN Behandlung im Landtag Datum 1. Lesung 03.12.2020 2. Lesung Schlussabstimmung Nr. 9/2021 2 3 INHALTSVERZEICHNIS Seite Zusammenfassung .................................................................................................. 4 Zuständiges Ministerium ......................................................................................... 5 Betroffene Stelle ..................................................................................................... 5 I. STELLUNGNAHME DER REGIERUNG ......................................................... 6 1. Allgemeines ................................................................................................... 6 2. Vorabumsetzung der Verordnung (EU) 2019/1156 und der Richtlinie (EU) 2019/1160 .............................................................................................. 7 3. Vorabumsetzung weiterer EWR-Verordnungen............................................ 9 4. Korrektur Art. 1 Abs. 3 Bst. c und Art. 98 Abs. 6 UCITSG ............................ 12 II. ANTRAG DER REGIERUNG ..................................................................... 14 III. REGIERUNGSVORLAGEN ...................................................................... -
CIVIL COURTS COPING with COVID-19 Krans & Nylund (Eds.) Dr University Dr University 8
CIVIL COURTS COPING Bart Krans & Anna Nylund (Eds.) CIVIL COURTS WITH COVID-19 COPING WITH Krans & Nylund (Eds.) COVID-19 CIVIL COURTS COPING The unforeseen Covid-19 pandemic has propelled, and continues to propel, unprecedented transformations to civil proceedings and the landscape in which they operate. Courts have proven to be creative and innovative in their responses to the pandemic, and in their ability to implement digitisation of paperwork and remote hearings. This book contains a comparative study of how courts in 23 countries have coped with the pandemic, addressing selected innovations and adaptations to court proceedings, factors facilitating and impeding the digital leap, and new concerns that new technology and the pandemic engenders. The authors discuss the implications of digitisation, such as ensuring equal access to courts, novel issues concerning fair trial rights in remote proceedings, the role of alternative WITH dispute resolution during the pandemic, and the roots of resistance to digitisation. Several contributions also address whether and how innovations during the pandemic may transform civil litigation in the future. COVID-19 About the editors Bart Krans is full professor at Leiden University, the Netherlands, where he holds the chair of private law and civil procedure law. His main research areas are civil procedure law and contract law. Anna Nylund is full professor of law at University of Krans & Nylund (Eds.) Tromsø – The Arctic University of Norway (jur. dr University of Helsinki). Her main research interests are national, comparative, and European civil procedure and alternative dispute resolution. ISBN 978-94-6236-204-8 9789462 362048 Civil Courts Coping with Covid-19 Civil Courts Coping with Covid-19 Bart Krans and Anna Nylund (Eds.) Published, sold and distributed by Eleven International Publishing P.O. -
Developing Excellence Plan 2020/21……………………………………………………….Page 3
St Alban’s CE Primary School Developing Excellence Plan 2020-2021 “Educating for life in all its fullness” Contents Developing Excellence Plan 2020/21……………………………………………………….page 3 Key priorities: recovery strategies……………………………………………………………page 6 Subject specific action plans and analysis of the year group curriculum objectives in need of recovery following the Covid pandemic lockdown…………………page 14 Early Years analysis of objectives in need of recovery following pandemic and 2020/21 action plan……………………………………………………………………………page 72 Appendices Staff tasks towards DEP implementation……………………. ……………………………..page 77 Summary SEF 2020/21………………………………………………………………………..page 86 Pupil premium action plan 2020/21…………………………………………………………. page 80 Sport’s funding review and action plan document 2020/21………………………………..page 92 2 Developing Excellence Plan 2020/21 3 EMERGING ISSUES (the overview- starting with the ‘why?’): Quality of education Implement a robust recovery plan to include recovery of the lost curriculum during lockdown summer 2020 and also includes bespoke recovery tutoring for those pupils who are struggling to catch up. Why? The pandemic and lockdown in summer 2020 led to a term of missed learning in need of recovery. Learning covered by online teaching during this period was vital, as it enable children to keep key concepts alive in their working memory, but as educators we need to revisit the objectives covered to ensure all children have had equality of access. Embed recently revised curriculum programmes of study including embedding with new staff and staff new to year groups, to ensure the curriculum offer is broad, full and balanced, studied by all and is both knowledge-led whilst promoting mastery of skills. Ensure all planning includes coverage of knowledge, skills and vocabulary across all areas of learning. -
Landwirtschaftliches Verordnungspaket 2020
Eidgenössisches Departement für Wirtschaft, Bildung und Forschung WBF Bundesamt für Landwirtschaft BLW Bern, 3. Februar 2020 Vernehmlassung Landwirtschaftliches Verordnungspaket 2020 1 2 Vernehmlassung 0 Einleitung Im Verordnungspaket 2020 werden Änderungsentwürfe zu 15 Bundesrats-, drei WBF- und zwei BLW- Verordnungen zur Diskussion gestellt. 0.1 Inkrafttreten Das vorliegende Verordnungspaket soll voraussichtlich im Oktober 2020 vom Bundesrat beschlossen werden. Die neuen Bestimmungen sollen mehrheitlich am 1. Januar 2021 in Kraft treten. 0.2 Hinweise zum Vernehmlassungsverfahren Vernehmlassungsunterlage Die Erläuterungen und die entsprechende Verordnungsänderung bilden jeweils zusammen ein Dossier. Die Reihenfolge richtet sich nach der systematischen Sammlung des Bundesrechts. Zu jeder Verordnung sind in der nachfolgenden Tabelle die wichtigsten materiellen Änderungen aufgeführt. Die Seiten des Gesamtpakets sind für eine bessere Übersicht fortlaufend nummeriert. Die Unterlagen können von der Homepage des Bundesamts für Landwirtschaft (BLW) https://www.blw.admin.ch/blw/de/home/politik/agrarpolitik/agrarpakete-aktuell.html oder der Bundes- kanzlei http://www.admin.ch/ch/d/gg/pc/pendent.html heruntergeladen werden. Eingabe der Stellungnahmen Die Vernehmlassung dauert bis zum 10. Mai 2020. Wir bitten Sie, für Ihre Rückmeldung die Word- Vorlage des BLW zu verwenden. Sie kann auf der Homepage https://www.blw.admin.ch/blw/de/home/politik/agrarpolitik/agrarpakete-aktuell.html heruntergeladen werden. Dies erleichtert die Auswertung der Stellungnahmen. -
Annual Report
2 0 1 8 ANNUAL REPORT INTEGRATING M I S S I O N ART NATURE & NEIGHBORHOOD TO BUILD AND SUSTAIN A DYNAMIC DELRIDGE PROGRAMS OVERVIEW DNDA collaborates with local creatives and organizers to develop projects that engage young and diverse communities. Many of these programs are held at DNDA's historic Youngstown Cultural Arts Center, which houses an alternative high school, nonprofit offices, affordable rental facilities, and 36 live-work spaces for low-income artists of all disciplines. DNDA also support integrative art programming through our EcoArts Program, Arts in Nature Festival, and ART within our Restorative Justice and Summer Youth programs. DNDA is committed to restoring, preserving, and protecting our natural habitat by developing community stewards. Our Urban Forest Restoration Program engages volunteers to work at 11 parks in West Seattle, and through our Delridge Wetland Park we work to expand local permaculture and access to affordable healthy NATURE food, while providing a teaching garden for youth environmental science lessons. DNDA provides affordable housing for local artists and low-income families at 7 properties in the Delridge corridor. All of our housing options are less expensive than for-profit buildings so that families with lower NEIGHBORHOOD incomes can always live in Delridge. 2018 in ART 45,000 Youngstown visitors 34 Art events 84 Recording sessions with youth 25 Film shoots & screenings "We really appreciate the work that YCAC does 109 Performances & rehearsals and feel very lucky to have you in our neighborhood,