No. 12(4) (2018)

Articles

• Evolution of VAT

  Richard Bartes

  1-16

  • PDF

• Tax Sparing Credit Clauses and Advance Pricing Agreements as Important Instruments for Tax Optimization

  Dominik Gajewski

  17-27

  • PDF

• Implementing ATAD GAAR: A Case of the Czech Republic

  Jiří Kappel

  28-38

  • PDF

• Bulgarian Financial Law and the European Legal and Financial System

  Savina Mihaylova-Goleminov

  39-50

  • PDF

• Regulations and Corporate Governance Principles Strengthening the Effectiveness of Internal Control, Compliance and Audit in the Capital Group

  Sebastian Skuza, Robert Lizak

  51-63

  • PDF

• The Role of the Financial Administration Bodies in the Process of Returning Unjustly Used Public Funds Back Into the Public Budget

  Andrea Vuongova

  64-74

  • PDF