В работе представлены результаты изучения противоправной деятельности в сфере отношений по обязательному социальному страхованию. На примере статей...

This paper deals with the external cases of fraud from the perspective of criminal legislation in the Czech Republic. In the first part we define the term fraud and fraudulent behavior is briefly described and the possibility of breakdown of fraudulent conduct on the internal fraud and external...

This paper deals with auditor’s and tax advisor’s duty of confidentiality. In the first part I define the auditor’s duty of confidentiality, also in the context of legal regulation development concerning the auditor’s profession. I go on to discuss aspects of breach of the duty to...

This paper assesses compliance of the Basel Core Principles for Effective Banking Supervision in Spain. Significant changes have occurred in Spain since the last Financial Sector Assessment Program (FSAP). The most serious has been the deterioration of the economy and the real estate sector. The...

This paper assesses implementation of the International Organization of Securities Commissions' (IOSCO) objectives and principles of securities regulation in Spain. Spain exhibits a high level of implementation of principles. The legal framework is robust and provides the Comisión Nacional de...