rss_2.0Law FeedSciendo RSS Feed for Lawhttps://www.sciendo.com/subject/LAhttps://www.sciendo.comLaw Feedhttps://www.sciendo.com/subjectImages/Law.jpg700700Frame Agreement For Cross-Border Cooperation Between Local Authoritieshttps://sciendo.com/article/10.2478/wrlae-2019-0012<abstract><title style='display:none'>Abstract</title><p>The cross-border cooperation of local authorities, taken up based on the administrative law of each of the states, is marked by both integrating factors that refer to the similarities of the applicable system of law and separating factors arising from the principle of territoriality of administrative law. The frame agreement is a smart solution (a smart tool) of cross-border cooperation, because it enables cooperating territorial self-government units to conduct a unique operation of ‘recompensing’ separating factors with integrating factors.</p></abstract>ARTICLE2020-12-28T00:00:00.000+00:00Summary Report on the Fourth Wroclaw Conference on Competitiveness and Sustainability: “Global Challenges, Innovative Approaches, and Civic Action”https://sciendo.com/article/10.2478/wrlae-2019-0016ARTICLE2020-12-28T00:00:00.000+00:00Smart Integrationhttps://sciendo.com/article/10.2478/wrlae-2019-0011<abstract><title style='display:none'>Abstract</title><p>The article is devoted to smart integration taking place on the Polish–German borderland and, more precisely, the border between the Lower Silesian Voivodeship and the Saxony Länder, which, according to the author, is the result of an evolution of forms of transfrontier cooperation of territorial self-government units. It will analyse the conditions for the emergence of forms of cooperation in the transfrontier area and their evolution in European experiences to date and, after 1990, also with the involvement of Polish territorial self-governments.</p></abstract>ARTICLE2020-12-28T00:00:00.000+00:00Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Polandhttps://sciendo.com/article/10.2478/wrlae-2019-0013<abstract><title style='display:none'>Abstract</title><p>Public administration is constantly changing, with the objective of keeping up with the social, economic and technological developments of the modern world. It is opening up to modern technologies, introducing ever newer innovations and attempting to satisfy the needs of the citizens. It is no longer seen to such a large extent as an archaic structure that is blind to reforms and modernization; as a result of which, it can start to be perceived as a smart organization. New instruments are being introduced in many areas of administration, one of them being the fiscal administration. The changes related to the ability to communicate electronically with the tax authorities, submit electronic tax returns or pay stamp duty electronically are certainly aspects that have a positive impact on the whole image of administration, enabling it to be referred to as ‘smart’. The paper provides an overview on the fiscal administration system in Poland and e-services provided thereby.</p></abstract>ARTICLE2020-12-28T00:00:00.000+00:00Smart Practices in Public Administration to End Homelessness: the Example of Scandinavian Countrieshttps://sciendo.com/article/10.2478/wrlae-2019-0008<abstract><title style='display:none'>Abstract</title><p>Homelessness is a phenomenon for which the scale is growing at an alarming rate in Europe. It leads to the exclusion of people affected by it, to the denying of human dignity, and it constitutes a threat to human health and life. It is a multidimensional phenomenon in its substance and causes that lead to it. Therefore, it is necessary for the European states to take steps to prevent and reduce its scale. This requires thoughtful, sometimes innovative activities that bring with them a serious financial outlay for their implementation. It also concerns Poland, where the basic form of assistance to the homeless people is still a shelter, which is far from the level of assistance provided to the homeless people in the countries of Western Europe, especially in countries such as Finland, Denmark or Norway. The aim of the article is a theoretical overview of the notion of smart practices in public administration to end homelessness in selected Scandinavian countries and its state affair in Poland, using relevant scientific literature. The article provides the reader with information about the homelessness strategies implemented in Finland, Denmark and Norway, and refers them to the Polish conditions.</p></abstract>ARTICLE2020-12-28T00:00:00.000+00:00Smart City: From Concept To Implementationhttps://sciendo.com/article/10.2478/wrlae-2019-0009<abstract><title style='display:none'>Abstract</title><p>This article presents four interpretations of the term smart city, which are not competitive with each other, but even so, municipal authorities knowingly choose the so-called strong preference, as well as shows the conditions for implementing Smart City Projects, which is treated as one of the mechanisms of implementing the idea of the smart city. We also draw attention in the article to the logic of preferences, which is rooted in every decision-making process of municipal authorities, which were forced to make constant choices in conditions of conflicting expectations of stakeholders.</p></abstract>ARTICLE2020-12-28T00:00:00.000+00:00Dimensions of Smart Administrationhttps://sciendo.com/article/10.2478/wrlae-2019-0010<abstract><title style='display:none'>Abstract</title><p>Smart public administration (hereinafter: smart administration) is understood primarily as the application of modern technologies that increase its effectiveness. However, not only modern techniques and innovative communication solutions define this concept. They should be considered in a broader sense because smart administration has many dimensions. The article presents just such an approach and discusses five dimensions of smart administration (technological, political, legal, subjective and structural).</p></abstract>ARTICLE2020-12-28T00:00:00.000+00:00School and Education as a Part of Public Administration in the Perspective of a Smart Organisation – Selected Attributeshttps://sciendo.com/article/10.2478/wrlae-2019-0014<abstract><title style='display:none'>Abstract</title><p>The study is aimed at emphasising the selected aspects of smart education with regard to the school perceived as an intelligent knowledge-based organisation challenged by state-of-the-art civilisational and technological educational solutions. The study focuses on school and education with respect to the structure and function of public administration perceived as an intelligent organisation. School and educational services will determine and influence future generations of public administration staff. Their brainpower as well intellectual resources (knowledge, skills and experience) will serve the welfare of the society. Highly intelligent administration may win the respect for the organisation itself and for its services rendered to the society.</p></abstract>ARTICLE2020-12-28T00:00:00.000+00:00Smart Administration– Really? Why Not? Introductionhttps://sciendo.com/article/10.2478/wrlae-2019-0017<abstract><title style='display:none'>Abstract</title><p>In an increasingly smarter world, where increasingly more areas of social life are encompassed by “smart solutions”, public administration cannot remain on the outside or in opposition to this process. The scholars of the Section of the Public Administration System at the Institute of Administrative Sciences of Faculty of Law, Administration and Economics at the University of Wrocław, have decided to devote a collective publication to the matter of smart administration. The articles comprising this volume present a rich array of topics related to the issue of smart administration, as each of the authors has chosen a different area of administrative activity.</p></abstract>ARTICLE2020-12-28T00:00:00.000+00:00EU State Aid Rules as a Means of Promoting Equity within International Taxation - https://sciendo.com/article/10.2478/ntaxj-2021-0003ARTICLE2021-10-14T00:00:00.000+00:00Introduction: A Contemporary Guide to Tax Justice and Tax Fairnesshttps://sciendo.com/article/10.2478/ntaxj-2021-0006<abstract> <title style='display:none'>Abstract</title> <p>This is an introduction to the research papers that make out this Nordic Tax Journal special issue on inequality within the international tax regime. The special issue is an outcome of the discussions that took place at the (online) conference hosted by Copenhagen Business School in September 2020. In addition to introducing the papers of this special issue, this introduction also provides a contemporary guide to tax justice and tax fairness with an emphasis on theories and principles applicable to the international tax context as this was the overall theme of the conference.</p> </abstract>ARTICLE2021-10-14T00:00:00.000+00:00Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposalhttps://sciendo.com/article/10.2478/ntaxj-2021-0004<abstract> <title style='display:none'>Abstract</title> <p>The OECD Programme of Work on the tax challenges arising from the digitalization of the economy comprises a so-called GloBE (Global Base Erosion) or Pillar Two proposal, consisting of a series of measures aimed at establishing a floor to tax competition by achieving minimum taxation of the income obtained by in-scope multinational enterprises. If such a measure is implemented, developing countries would be severely deprived of the possibility to grant tax incentives to attract FDI and potentially foster economic growth. This contribution emphasizes the importance of the thorough review of their tax policy preferences that developing countries should undertake amidst the rapid adoption of GloBE, which the OECD is pushing to achieve. To illustrate this concern, an examination of implementation issues shows that a deficient enactment of the income inclusion rule proposed in GloBE could paradoxically trigger the applicability of tax sparing clauses aimed at protecting the effectiveness of tax incentives, even when both sets of rules pursue opposing goals.</p> </abstract>ARTICLE2021-10-14T00:00:00.000+00:00Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate taxhttps://sciendo.com/article/10.1515/ntaxj-2016-0007ARTICLE2016-12-10T00:00:00.000+00:00Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessmenthttps://sciendo.com/article/10.1515/ntaxj-2016-0005<abstract><title style='display:none'>Abstract</title><p>Recently, the controlled foreign company (CFC) rules have gained increased attention; as such, rules play an important role in the ongoing efforts of the OECD/G20 and the European Commission with respect to addressing base erosion and profit shifting (BEPS). In this context, the article revisits the CFC regimes of the Nordic countries in order to assess whether these regimes are in line with the recommendations from the OECD/G20 and to determine whether Sweden, Finland, and Denmark, as EU member states, will have to make amendments if the commission’s proposal for an Anti-Tax Avoidance Directive is adopted in its current form. It is concluded that the Nordic CFC regimes in many ways already are in line with the recommendations as well as the directive, but also that certain amendments have to be made.</p></abstract>ARTICLE2016-12-10T00:00:00.000+00:00The Nordic model of taxation and its influence in North America: Image and Realityhttps://sciendo.com/article/10.1515/ntaxj-2016-0008ARTICLE2016-12-10T00:00:00.000+00:00Book reviews 2016https://sciendo.com/article/10.1515/ntaxj-2016-0009<abstract><title style='display:none'>Abstract</title><p>This section contains reviews of two Swedish books on international taxation. First, the book Skatteavtal och generalklausuler, Ett komparativt perspektiv (Tax Agreements and General Anti-Avoidance Regulations, A Comparative Perspective) is recommended for those who study and work with international tax law. The book analyses how tax treaties’ function to limit contracting states’ taxing powers relates to national GAARs. A comparative analysis is made between Sweden and Canada. In the second review, the doctoral dissertation EU-domstolens restirktionsprövning i mal om de grundläggande frihterna och direkta skatter (The EU Court of Justice’s examination of the restriction requirement in its direct tax case law) is reviewed. The dissertation systemizes relevant CJEU’s case law and analyzes the Courts reasoning in deciding whether or not certain tax regulation is in conflict with EU fundamental freedoms.</p></abstract>ARTICLE2016-12-10T00:00:00.000+00:00Letter to the readerhttps://sciendo.com/article/10.1515/ntaxj-2016-0010ARTICLE2016-12-10T00:00:00.000+00:00Letter to the readerhttps://sciendo.com/article/10.1515/ntaxj-2016-0002ARTICLE2016-05-31T00:00:00.000+00:00The rise of working pensioners: the Swedish casehttps://sciendo.com/article/10.1515/ntaxj-2016-0003<abstract><title style='display:none'>Abstract</title><p>According to the Eurostat the old-age dependency (people aged 65 or above relative to those aged 15- 64) in the EU will rise from 28% in 2010 to 58% in 2060. During the same period total hours works are projected to fall contributing to a low projected economic growth over the next half-century. In this paper we argue that this gloomy picture might be challenged by an increase in the employment rates of older workers. Using Sweden as an illustration we show that the ratio of individuals with income from both pension and market work has increased strongly during the last decade. During the same period economic reforms have been introduced creating economic incentives in order to delay the exit from the labor market. In this paper we demonstrate the importance of these economic reforms in explaining increased working hours. The paper also evaluates the fiscal impact of the increase in the employment rates.</p></abstract>ARTICLE2016-05-31T00:00:00.000+00:00Comparative studies of national law in the EU harmonized VAThttps://sciendo.com/article/10.1515/ntaxj-2015-0011ARTICLE2016-05-31T00:00:00.000+00:00en-us-1