There is a significant interplay between Special Tax Zones and the variables of EU law. This article aims to identify the implementing models regarding Special Tax Zones in light of State aid rules and provides an analysis of various EU law sources, as well as the experience of Member States....

Transfer Pricing Developments Around the World 2022' presents the most recent developments around the world in the area of transfer pricing. Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide...

This paper deals with law on tax obligation as part of the general tax law codification. It presents a subjective scope of the general tax law and the construction of the relation of obligation as the primary institution of this part of law. The article also depicts different elements of the...

This dataset contains values and quantities of exports and imports by partner countries and by commodity. The complex nature of the customs and statistical needs require a detailed commodity classification. The Harmonised Commodity Description and Coding System (Harmonised System, or HS), or...

This dataset contains values and quantities of exports and imports by partner countries and by commodity. The complex nature of the customs and statistical needs require a detailed commodity classification. The Harmonised Commodity Description and Coding System (Harmonised System, or HS), or...