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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. -
Sport Gulf Times
FORMULA 1 | Page 4 NBA | Page 8 Ecclestone’s Heat stun To Advertise here exit marks Warriors, Call: 444 11 300, 444 66 621 end of an era Cavs fall for Formula 1 to Pelicans Wednesday, January 25, 2017 FOOTBALL Rabia II 27, 1438 AH Injury-hit GULF TIMES Real wait on Ronaldo for comeback SPORT Page 4 FOCUS SPOTLIGHT Wood hopes Offi cials celebrate to repeat his landmark 20th 2013 title feat edition of CBQM Now broadcast to an audience of 400 million and attracting 25,000 spectators each year, the Commercial Bank Qatar Masters has developed beyond recognition since its inauguration in 1998, when it helped form a two-leg Desert Swing on the European Tour By Yash Mudgal contention. You know, one shot, Doha one putt missed here or there can make all the diff erence…” “It’s hard to explain until hris Wood has set his you’ve been in that position, sights on reclaiming but it really is the reason that the Mother of Pearl we play; the pressure that you trophy in the 20th edi- put yourself under trying to Ction of the Commercial Bank win a tournament, trying to Qatar Masters. fi nish a tournament off . It’s like “Every year I come back here, something I’ve never experi- I sort of feel like I’m going to give enced week-in and week-out, (From left) Qatar Golf Association Executive Director Mohamed Faisal al-Naimi, Nick Tarratt (Director of International Off ice, European Tour), QGA General Secretary Fahad Nasser myself a chance, just because of really,” Wood added. -
2ANGLAIS.Pdf
ANGLAIS domsdkp.com HERE WITHOUT YOU 3 DOORS DOWN KRYPTONITE 3 DOORS DOWN IN DA CLUB 50 CENT CANDY SHOP 50 CENT WHAT'S UP ? 4 NON BLONDES TAKE ON ME A-HA MEDLEY ABBA MONEY MONEY MONEY ABBA DANCING QUEEN ABBA FERNANDO ABBA THE WINNER TAKES IT ALL ABBA TAKE A CHANCE ON ME ABBA I HAVE A DREAM ABBA CHIQUITITA ABBA GIMME GIMME GIMME ABBA WATERLOO ABBA KNOWING ME KNOWING YOU ABBA TAKE A CHANCE ON ME ABBA THANK YOU FOR THE MUSIC ABBA SUPER TROUPER ABBA VOULEZ VOUS ABBA UNDER ATTACK ABBA ONE OF US ABBA HONEY HONEY ABBA HAPPY NEW YEAR ABBA HIGHWAY TO HELL AC DC HELLS BELLS AC DC BACK IN BLACK AC DC TNT AC DC TOUCH TOO MUCH AC DC THUNDERSTRUCK AC DC WHOLE LOTTA ROSIE AC DC LET THERE BE ROCK AC DC THE JACK AC DC YOU SHOOK ME ALL NIGHT LONG AC DC WAR MACHINE AC DC PLAY BALL AC DC ROCK OR DUST AC DC ALL THAT SHE WANTS ACE OF BASE MAD WORLD ADAM LAMBERT ROLLING IN THE DEEP ADELE SOMEONE LIKE YOU ADELE DON'T YOU REMEMBER ADELE RUMOUR HAS IT ADELE ONLY AND ONLY ADELE SET FIRE TO THE RAIN ADELE TURNING TABLES ADELE SKYFALL ADELE WALK THIS WAY AEROSMITH WALK THIS WAY AEROSMITH BECAUSE I GOT HIGH AFROMAN RELEASE ME AGNES LONELY AKON EYES IN THE SKY ALAN PARSON PROJECT THANK YOU ALANIS MORISSETTE YOU LEARN ALANIS MORISSETTE IRONIC ALANIS MORISSETTE THE BOY DOES NOTHING ALESHA DIXON NO ROOTS ALICE MERTON FALLIN' ALICIA KEYS NO ONE ALICIA KEYS Page 1 IF I AIN'T GOT YOU ALICIA KEYS DOESN'T MEAN ANYTHING ALICIA KEYS SMOOTH CRIMINAL ALIEN ANT FARM NEVER EVER ALL SAINTS SWEET FANTA DIALO ALPHA BLONDY A HORSE WITH NO NAME AMERICA KNOCK ON WOOD AMII STEWART THIS -
Byeong-Hun An
Byeong-Hun An Representerar Sydkorea (KOR) Född Status Proffs Huvudtour PGA Tour SGT-spelare Nej Aktuellt Ranking 2021 Byeong-Hun An har i år spelat 22 tävlingar. Han har klarat 12 kval. På dessa 22 starter har det blivit 1 topp-10-placeringar. Som bäst har Byeong-Hun An en 8-plats i The American Express. Han har i år en snittscore om 71,32 efter att ha slagit 4850 slag på 68 ronder. Byeong-Hun An har på de senaste starterna placeringarna MC-35-MC-MC-20 varav senaste starten var Korn Ferry Tour Championship presented by United Leasing & Finance. Han har i år som bästa score noterat 65 (-5) i The American Express på PGA WEST (Stadium). 29 av årets 68 ronder har varit under par. Vid 19 tillfällen har det noterats scorer på under 70 slag men också vid 7 tillfällen minst 75 slag. Årets tävlingar Plac Tävling Plac Tävling Plac Tävling 20 Korn Ferry Tour Championship presented by UnitedMC Travelers Leasing Championship& Finance MC The Honda Classic Victoria National GC, Korn Ferry Tour TPC River Highlands, PGA Tour PGA National (Champion) , PGA Tour MC Nationwide Childrens Hospital Championship 52 Palmetto Championship at Congaree MC THE PLAYERS Championship OSU GC - Scarlet Course, Korn Ferry Tour Congaree Golf Club, PGA Tour TPC Deere Run, PGA Tour MC Albertsons Boise Open presented by Kraft NabiscoMC the Memorial Tournament presented by Nationwide35 Puerto Rico Open Hillcrest CC, Korn Ferry Tour Torrey Pines (South), PGA Tour Grand Reserve Country Club, PGA Tour 35 Wyndham Championship 50 Charles Schwab Challenge 53 Waste Management Phoenix -
OTTE Samtidskunstnere REVITALISERER
MELLEM MUSKELSVULMENDE MÆND bejdede skulpturer, der træder frem i al deres Tegner, ville de omvendt næppe have påkaldt fortryllet, erotiseret verden, fyldt med under- OG EROTISEREDE KVINDEr – otTE hvidhed, især i det centrale, oktagonale rum sig hans opmærksomhed, hvis han havde haft fundigheder, ekspansive muligheder, eventyr, med de 11 meter til loftet og med dagslyset, mulighed for at møde dem, da han i pagt med vovede drømme og listige overskridelser. Det SAMTIDSKUNSTNERE REVITALISERER der vælder ned fra oven. Man føler, at man de fleste mænd i sin samtid mente, at kvinden er en meget rig billedverden, der mere tager træder lige lukt ind i evigheden, når man har performede bedst, når hun stod bag manden, afsæt i mytologien end i Tegners egen samtid. passeret det lille musehul af en dør i den store, bundet, som hun var, til livets mere trivielle og Tegner sætter ikke samfundsproblemer under BILLEDHUGGEREN RUDOLPH TEGNER vinduesløse betonkolos, der udefra ligner en materielle sider i modsætning til manden, der debat. Nej, hos Tegner lever vi i en ideel og overdimensioneret tyskerbunker. havde adgang til kosmos og ”så lyset”. Kvin- ofte dæmoniseret symbolverden, befolket AF LISBETH BONDE Billedhuggeren Rudolph Tegner (1853-1950) som tænkes kan hos Tegner, der så tilværelsen der kunne aldrig blive gode kunstnere, hertil af mytologiske urtyper og farlige dyr. Tegner står ganske i modsætning til den ofte kon- i evighedens perspektiv og benyttede sine mu- At tiden arbejder for Tegner, der i dag er langt behøvedes et intellekt, som hun ingenlunde navigerer i en selvskabt, potenseret, poetisk ceptuelle og materialeeksperimenterende skelsvulmende mænd og erotiserede kvinder mere værdsat end i sin samtid, skal ses i lyset besad, mente man(d) dengang. -
2 Sessions at NORDIK (Copenhagen, 25-27 Oct 2018)
2 sessions at NORDIK (Copenhagen, 25-27 Oct 2018) University of Copenhagen, [no title] - NORDIK conference 2018, Oct 25–27, 2018 Deadline: Mar 23, 2018 ArtHist Redaktion [1] To be [titled], or not to be [titled]? Art History and its “well-(un)known” masters… [2] Life: On Art, Animation, and Biology --- [1] To be [titled], or not to be [titled]? Art History and its “well-(un)known” masters… From: Julia Trinkert <[email protected]> Date: Dec 8, 2017 Session convenors: Julia Trinkert / Institut für Kunstgeschichte der Heinrich-Heine-Universität, Düsseldorf, Germany Reinhard Köpf / Institut für Kunstgeschichte der Heinrich-Heine-Universität, Düsseldorf, Germany It seems to be impossible to imagine an art history without names. In scientific practice the attribution to a “name” can significantly influence the perception and assessment of traditional works of art. Since the beginning of the 20th century art historians – starting with Adolf Goldschmidt (1863-1944) or Wilhelm Vöge (1868-1952) – often have used to handle art works – especially medieval objects – by their mostly unknown masters (“Künstlerkunstgeschichte”). In Sweden, Johnny Roosval (1879-1965) e. g. finds himself in this tradition by documenting and classifying the inventory of medieval art on Gotland inventing names for artists such as the well-known masters “Byzantios”, “Majestatis” or “Calcarius” Meanwhile, art historians who deal with Gotland’s artworks still invoke these artists without knowing more than their speculative names. This applies as well to the presumptive Saxonian carver “Master of the Immaculata”, whose oeuvre might be found in Uppland and Ångermanland. Lately large exhibition projects such as “The Naumburg Master” in Naumburg 2011 or “Cranach. -
George Coetzee
George Coetzee Representerar Sydafrika (RSA) Född 1986-07-18 Status Proffs Huvudtour European Tour SGT-spelare Nej Aktuellt Ranking 2021 George Coetzee har i år spelat 14 tävlingar. Han har klarat 8 kval. På dessa 14 starter har det blivit 1 topp-10-placeringar. Som bäst har George Coetzee en 10-plats i Saudi International powered by SoftBank Investment Advisors. Han har i år en snittscore om 70,48 efter att ha slagit 3101 slag på 44 ronder. George Coetzee har på de senaste starterna placeringarna 26-MC-MC-27-75 varav senaste starten var BMW PGA Championship. Han har i år som bästa score noterat 64 (-8) i Dimension Data Pro-Am på Fancourt Golf Estate. 20 av årets 44 ronder har varit under par. Vid 15 tillfällen har det noterats scorer på under 70 slag men också vid 1 tillfällen minst 75 slag. George Coetzee har klarat kvalet i de 2 senaste tävlingarna. Kvalsviten i år löper från DS Automobiles Italian Open (vecka 35/2021). Årets tävlingar Plac Tävling Plac Tävling Plac Tävling 75 BMW PGA Championship MC Dubai Duty Free Irish Open MC Commercial Bank Qatar Masters Wentworth Golf Club, European Tour Mount Juliet Estate, European Tour Education City GC, European Tour 27 DS Automobiles Italian Open MC PGA Championship 10 Saudi International powered by SoftBank Investment Advisors Marco Simone GC, European Tour Ocean Course at Kiawah Island, PGA Tour Royal Greens G&CC, European Tour MC Omega European Masters 14 Dimension Data Pro-Am 60 Omega Dubai Desert Classic Crans-sur-Sierre GC, European Tour Fancourt Golf Estate, European Challenge Tour -
Uaac-Aauc Conference 2014
UAAC-AAUC CONFERENCE 2014 October 23 to October 26 OCAD University www.uaac-aauc.com Toronto, Canada 1 Bienvenue au congrès! Au nom du conseil d’administration de l’Association d’art des universités du Canada, je souhaite la bienvenue à tous les participants au congrès 2014 de Toronto. C’est toujours un plaisir pour l’Association de venir à Toronto, mais cette année, nous sommes particulièrement heureux d’être accueillis par l’Université OCAD, un établissement jouissant d’une longue et brillante feuille de route en ce qui a trait à la production de certains des plus importants artistes du Canada. J’aimerais remercier l’Université OCAD et sa présidente, Sara Diamond, pour le parrainage de cette conférence. Des remerciements particuliers vont aux coprésidents du comité d’organisation sur place, Charles Reeve et Caroline Langill, ainsi qu’aux membres de leur équipe, Claudette Lauzon, Keith Bresnahan, Anda Kubis, Adam Tindale, Audrey Hudson, Jessica Wyman, Laragh Halldorson et Sarah McLean Knapp. Le programme du congrès de cette année s’annonce très excitant—et rempli! Nous essayons une nouveauté cette année, une journée supplémentaire dédiée au perfectionnement professionnel et à des séances pédagogiques. En tant qu’Association d’art des universités du Canada, nous avons une responsabilité particulière à l’égard du perfectionnement professionnel de nos étudiants aux cycles supérieurs. Comme les emplois traditionnels en enseignement et dans les musées se raréfient, il nous faut aider nos étudiants à trouver des carrières intéressantes, tant au sein des universités qu’à l’extérieur de celles-ci. Je vous encourage à venir écouter notre conférencière Jennifer Polk, du site From PhD to Life, parler de ces possibilités dimanche matin à 9 h 30, et à participer aux tables rondes sur le perfectionnement professionnel et pédagogique qui suivront. -
Pigment Traces on Medieval Stonework in Gotland's Churches –Examination of Seven 12Th Century Baptismal Fonts and a Limeston
Pigment traces on medieval stonework in Gotland’s churches – examination of seven 12th century baptismal fonts and a limestone pew Anders G. Nord et al. http://kulturarvsdata.se/raa/fornvannen/html/2016_017 Fornvännen 2016(111):1 s. 17-26 Ingår i samla.raa.se Art. Nord et al 17-26_Layout 1 2016-02-15 16:52 Sida 17 Pigment traces on medieval stonework in Gotland’s churches –examination of seven 12th century baptismal fonts and a limestone pew By Anders G. Nord, Kate Tronner, Kjell Billström and Marianne Gustafsson Belzacq Nord, A.G., Tronner, K., Billström, K. & Gustafsson Belzacq, M., 2016. Pigment traces on medieval stonework in Gotland's churches – examination of seven 12th century baptismal fonts and a limestone pew. Fornvännen 111. Stockholm. The authors have analysed pigments on eight medieval stone objects in Gotland’s churches. They are seven 12th century baptismal fonts made of sandstone and a ce remonial limestone pew in Burs church from about 1350. Fragments of medieval paint were sampled and analysed by SEM/EDX, FTIR, GCMS and MCICPMS. 57 samples were collected. Infinitesimal traces of cinnabar, ultramarine and gold foil were sparsely found. Iron oxide (Fe2O3) and lead pigments occur commonly, while green and blue pigments seem less frequent. Later “improvements” of green copper arsenites were found on the limestone pew in Burs church. Lime has prima rily been used as a binding medium, possibly in combination with now complete ly degraded organic substances. Isotope analyses indicate that the lead pigments most likely have a provenance in the Harz and Erzgebirge mountains in Germany, possibly also in Eisleben. -
Wersja Elektroniczna Open Access Fragment
IRENA KOSSOWSKA WYDAWNICTWO NAUKOWE UNIWERSYTETU MIKOŁAJA KOPERNIKA TORUŃ 2017 Recenzent prof. dr hab. Tomasz Gryglewicz prof. dr hab. Lechosław Lameński Redaktor wydania Ewelina Gajewska Projekt okładki Rafał Kossowski BIAŁY KOS Na okładce wykorzystano reprodukcję obrazu: Massimo Campigli, Kobieta przy fontannie, 1929, © De Agostini Picture Library / / A. De Gregorio / Bridgeman Images / PhotoPower Indeks Grażyna Grochowiak Publikacja powstała w ramach projektu badawczego „Pamięć i widzenie: paradygmaty realizmu w sztukach plastycznych Polski i Euro- py 1919–1939”, sfinansowanego ze środków Narodowego Centrum Nauki przyznanych na podstawie decyzji numer DEC-2012/07/B/ /HS2/00300 Publikacja powstała dzięki finansowemu wsparciu Fundacji Lanckorońskich Printed in Poland © Copyright by Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika Toruń 2017 ISBN 978-83-231-3915-7 WYDAWNICTWO NAUKOWE UNIWERSYTETU MIKOŁAJA KOPERNIKA Redakcja: ul. Gagarina 5, 87–100 Toruń tel. +48 56 611 42 95, fax +48 56 611 47 05 e-mail: [email protected] Dystrybucja: ul. Mickiewicza 2/4, 87–100 Toruń tel./fax: +48 56 611 42 38, e-mail: [email protected] www.wydawnictwo.umk.pl Wydanie pierwsze Druk: Drukarnia Wydawnictwa Naukowego Uniwersytetu Mikołaja Kopernika SPIS TREŚCI OD AUTORKI / 7 I. ZWROT KU PRZESZŁOŚCI / 19 Włochy / 23 Niemcy / 31 Francja / 41 Nowy klasycyzm / 53 Nowy realizm / 64 II. TRZY TOTALITARYZMY / 67 „Lenin sztuki sowieckiej jeszcze się nie narodził”. Sztuka radziecka w Warszawie 1933 r. / 69 „Drogie słowo »Ukraina«”. Retrospektywna wystawa sztuki ukraińskiej w Warszawie 1934 r. / 88 „Ku szczęściu narodu”. Sztuka ventennio fascista w Warszawie 1935 r. / 96 „Artysta musi być polityczny!”. Rzeźba niemiecka w Warszawie 1938 r. / 117 III. ROZPAD IMPERIUM / 135 Po upadku monarchii austro-węgierskiej. -
New Orleans Nostalgia
NEW ORLEANS NOSTALGIA Remembering New Orleans History, Culture and Traditions By Ned Hémard True Bohemian Rhapsody The true “Bohemian Rhapsody” is neither “Caprice Bohémien” by Rachmaninoff, nor is it the 1975 hit by the rock group Queen. Freddie Mercury and Queen provided the world with its extremely popular (yet intensely cryptic) “Bohemian Rhapsody”, a stream-of-consciousness nightmare of a song that offered lyrics like: “I see a little silhouetto of a man, Scaramouche, Scaramouche, will you do the Fandango?” Research indicates that “Bohemian Rhapsody” is the second most played song on British radio and jukeboxes, and in clubs collectively, after “A Whiter Shade of Pale” by Procol Harum. Could it be because both songs incorporate the word “fandango” into their lyrics? But is there a song more truly worthy of the title “Bohemian Rhapsody”, especially in a place that has been called America’s most Bohemian city? And how was it that Carnegie Mellon University professor Richard Florida (author of “The Rise of the Creative Class”) gave New Orleans a fairly low standing in his “Bohemian Index”? How could it be that the Crescent City (with its French Quarter, musicians, writers, artists, eccentric characters, jazz and funky vibe) ranked below Salt Lake City? And why the beaucoup boo hoos over such a low boho rating (41st out of the 49 largest metro areas)? These questions will soon be answered. Bohemians refer, of course, to the inhabitants of the former Kingdom of Bohemia, located in the modern day Czech Republic. Their leader back in the day was “Good King Wenceslas”, Duke of Bohemia, who cruised around Prague in the early tenth century. -
KARAOKE Buch 2019 Vers 2
Wenn ihr euer gesuchtes Lied nicht im Buch findet - bitte DJ fragen Weitere 10.000 Songs in Englisch und Deutsch auf Anfrage If you can’t find your favourite song in the book – please ask the DJ More then 10.000 Songs in English and German toon request 10cc Dreadlock Holiday 3 Doors Down Here Without You 3 Doors Down Kryptonite 4 Non Blondes What's Up 50 Cent Candy Shop 50 Cent In Da Club 5th Dimension Aquarius & Let The Sunshine A Ha Take On Me Abba Dancing Queen Abba Gimme Gimme Gimme Abba Knowing Me, Knowing You Abba Mama Mia Abba Waterloo ACDC Highway To Hell ACDC T.N.T ACDC Thunderstruck ACDC You Shook Me All Night Long Ace Of Base All That She Wants Adele Chasing Pavements Adele Hello Adele Make You Feel My Love Adele Rolling In The Deep Adele Skyfall Adele Someone Like You Adrian (Bombay) Ring Of Fire Adrian Dirty Angels Adrian My Big Boner Aerosmith Dream On Aerosmith I Don’t Want To Miss A Thing Afroman Because I Got High Air Supply All Out Of Love Al Wilson The Snake Alanis Morissette Ironic Alanis Morissette You Oughta Know Alannah Miles Black Velvet Alcazar Crying at The Discotheque Alex Clare Too Close Alexandra Burke Hallelujah Alice Cooper Poison Alice Cooper School’s Out Alicia Keys Empire State Of Mind (Part 2) Alicia Keys Fallin’ Alicia Keys If I Ain’t Got You Alien Ant Farm Smooth Criminal Alison Moyet That Old Devil Called Love Aloe Blacc I Need A Dollar Alphaville Big In Japan Ami Stewart Knock On Wood Amy MacDonald This Is The Life Amy Winehouse Back To Black Amy Winehouse Rehab Amy Winehouse Valerie Anastacia I’m Outta Love Anastasia Sick & Tired Andy Williams Can’t Take My Eyes Off Of You Animals, The The House Of The Rising Sun Aqua Barbie Girl Archies, The Sugar, Sugar Arctic Monkeys I Bet You Look Good On The Dance Floor Aretha Franklin Respect Arrows, The Hot Hot Hot Atomic Kitten Eternal Flame Atomic Kitten Whole Again Avicii & Aloe Blacc Wake Me Up Avril Lavigne Complicated Avril Lavigne Sk8er Boi Aztec Camera Somewhere In My Heart Gesuchtes Lied nicht im Buch - bitte DJ fragen B.J.