Books and Journals › Tax Law

• María del Carmen Cámara Barroso

• Eduardo Berché Moreno

• Rafael J. Sanz Gómez

• Juan Franch Fluxà

• Academic Journal of Business, Administration, Law and Social Sciences

The financial system in Kosovo since the post-war period and until the present has consistently increased in most of its values, which shows that financial institutions in Kosovo have established sound operation foundations by providing security and trust to clients. Banks are the only institution for injecting money into the economy. They are the key indicator in establishment of working places,

• Academic Journal of Business, Administration, Law and Social Sciences

Financial markets crisis since 2007 has unfolded many issues regarding the supervision of financial institutions, financial reporting and auditing as of core importance to many regulatory bodies in order to ensure proper-functioning framework in the internal market. An audit, along with both adequate supervision and corporate governance, can contribute towards the financial health of the...

• Academic Journal of Business, Administration, Law and Social Sciences

The main purpose of this scientific research is to analyze the structure of the public debt in the Western Balkan Countries. This research is based on the principle of originality, which makes an att empt to show the structure of the public debt during the time period from 1995 until 2017. For draft ing of this scientific research we will use an all-inclusive methodology, using various research...

• Academic Journal of Business, Administration, Law and Social Sciences

The main purpose of this research is to analyze the credit risk and the level of nonperforming loans of commercial banks in Kosovo. Risk is an internal element of banking activity, but excessive risk and poor management can lead to losses, endangering the security of a bank. Given that banks play an important financial role, they must operate safely and soundly and have sufficient capital and...

• Academic Journal of Business, Administration, Law and Social Sciences

This paper analyses the general framework of the IPA as a main financial instrument provided by the European Union for Western Balkans Countries + Turkey, which are the candidate countries toward the EU accession. This study is focused on the way that Albania has benefited and it’s going to profit by this instrument. Also, this paper comprises the main fields of the concentration of European...

• Academic Journal of Business, Administration, Law and Social Sciences

Financial markets and also the population’s psychology of Balkan countries is very similar to one another. Being a Balkan country, studying individual financial behavior in Albania, is of great interest. The potential for future financial development of the countries of the region represents a good motivation to study financial behavior of Albanian investors. The paper displays an analysis of the

• Academic Journal of Business, Administration, Law and Social Sciences

All taxes discourage something. Why not discourage bad things like pollution rather than good things like working or investment? - a well-known American economist Lawrence Summers has stated. But anyway, as Benjamin Franklin wrote in a 1789 “…in this world nothing can be said to be certain, except death and taxes”. In these circumtances, taxation is a phenomenon that no one can avoid, but anyway...

• Academic Journal of Business, Administration, Law and Social Sciences

Risk management is becoming an integral part of every organization, especially for the banking and Insurance sector because of their high-risk business. Both sectors try to manage the risks of their clients and their own risks. But, challenges in the banking and insurance industry are frequently influenced by the liquidity rations and the amount and quality of capital as ground requirements for...

• Academic Journal of Business, Administration, Law and Social Sciences

The purpose of this study is to determine how much influence has fixed asset investment in profitability of Parahyangan Express Karawang Branch. This research uses the descriptive method with primary data source of Parahyangan Express Karawang Branch between 2007 - 2016. The result of this research is r average investment value of Parahyangan Express in the period 2007 until 2016. Parahyang n...

• European Tax Studies

• Studi Tributari Europei

• European Tax Studies

• Studi Tributari Europei

• European Tax Studies

• European Tax Studies

• European Tax Studies

• European Tax Studies

• European Tax Studies

• European Tax Studies

• European Tax Studies

• Estudios Tributarios Europeos

• European Tax Studies

• Estudios Tributarios Europeos

• European Tax Studies

• Estudios Tributarios Europeos

Este trabajo contiene una breve exposición y una primera valoración crítica de las novedades más significativas que afrontará el régimen armonizado de las operaciones de comercio electrónico transfronterizo en el IVA a corto y medio plazo, esto es, a partir de 2019 y de 2021 respectivamente, como consecuencia de las amplias modificaciones aprobadas por el Consejo de la UE a finales de 2017. En...

• European Tax Studies

The case note analyses the judgment of the European Court of Justice “A-brauerei”, concerning the application of State aid control to fiscal measures. The contribution focuses on the analytical method deployed by the Court and is intended to highlight the criticalities of the current interpretation of ‘selectivity’. The latter is a fundamental element of the notion of State aid, at the core of...

• Estudios Tributarios Europeos

La consideración de que la Unión Europea es una unión de Derecho y la entrada en vigor de la Carta de los Derechos Fundamentales de la UE supone que la jurisprudencia del TJUE en la que se afirma que las normas que rigen el intercambio de información tributaria no otorgan ningún derecho a las personas afectadas por dicho intercambio no conlleve la indefensión de dichas personas cuando se aplica...

• Academic Journal of Business, Administration, Law and Social Sciences

The financial system in general and banking system in particular in Kosovo, is one of the most stable sectors, even though the Kosovo Economy is not in any enviable position and a stable financial system which would have an impact on greater economic growth. The focus of this research will be in the structure and organization of the financial system in Kosovo with particular emphasis on Kosovo's...

• Academic Journal of Business, Administration, Law and Social Sciences

The purpose of this paper is to identify, analyze and evaluate the potential impact of the Board of director’s composition on financial performance of Limited Liability Companies (LLC) in Kosovo. Composition of the Board of Directors of LLC’s in Kosovo, in terms of corporate governance, plays a crucial role in two aspects as to the responsibilities for the quality of financial reporting as well...

• European Tax Studies