Vol. 110 (2025): Digitalization: lmplications for Tax Law and Practice

Articles

• Challenges Facing the European Union in Taxing the Digital Economy

  Roman Wiatrowski

  5-18

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• Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax Administration

  Artur Bogucki

  19-36

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• Involvement of Digital Platforms in the Process of Payment of Accommodation Tax in Slovakia – Theory vs. Reality

  Anna Vartašová, Karolína Červená

  37-51

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• Work from Anywhere: Treaty Shopping in Disguise?

  Natalia Jarzębowska

  53-64

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• Eliminating Double Taxation of Income from Cross-Border Services in the Digital Era from the UN Model Perspective

  Ziemowit Kukulski

  65-78

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• From Article 12b of the UN-MC to Article 7 of the Regulation 282/2011: Between Automaton and Minimal Human Involvement/Intervention

  Stoycho Dulevski

  79-96

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• The Brazilian Reform of Transfer Pricing Rules: Complying with the OECD’s Standards

  Marciano Godoi, Melody Furman

  97-107

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• The E-Transport System for the Shipment of Goods in Romania and Poland: A Modern Faustbuch in Digital Fiscal Regulation

  Dragoș Mihail Mănescu

  109-121

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• Reading the Costanzo Obligation in the Light of the Pure Theory of Law

  Ewa Fabian

  123-140

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• The Characteristics and Consequences of Serial Sex Offenders’ Actions: the Example of Ukraine

  Liana Spytska

  141-157

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• The Importance of Codification of Administrative Procedure for the Protection of Individual Rights in Kazakhstan

  Aiym Szajachmetova

  159-166

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• Conceptualising the Continuity of Legal Systems and Cultures: International Workshop on “Legal Survivals in Central and Eastern Europe: Socio-Legal Perspectives on Public And Private Law” (Riga Graduate School of Law, Riga, 15–16 June 2024)

  Piotr Eckhardt, Rafał Mańko

  167-179

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