No. 22(2) (2021)

Articles

• Digital and Blockchain-based Legal Regimes: An Eea Case Study Based on Innovative Legislations – Comparison of French and Liechtenstein Domestic Regulations

  Bianca Lins, Sébastien Praicheux

  1-17

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• Unreliable VAT payer

  Vladimír Balcar

  18-36

  • PDF

• First Draft of Crypto-Asset Regulation (MiCA) with the European Union and Potential Implementation

  Marek Bočánek

  37-53

  • PDF

• Grey market of gambling in Poland – Counteraction and Forecasts

  Piotr Wiśniewski

  54-77

  • PDF

• Methods of Tax Optimisation with the Use of Tax Havens

  Patrycja Burandt

  78-93

  • PDF

• Constitutionalisation of Fiscal Rules in Times of Financial Crises – a Cure or a Trap?

  Łukasz Kielin

  94-112

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• Taxation of Digital Companies: Experience of Russia and Other Countries

  Olga Lyutova

  113-128

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• Legal Regulation of Non-Judicial Methods of Consideration and Resolution of Tax Disputes: Tax Ombudsman, Tax Arbitration and Mediation in Tax DisputesTaxation of Digital Companies: Experience of Russia and Other Countries

  Adam Murat

  129-147

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