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2135.More information
As part of the Base Erosion and Profit Shifting (BEPS) project launched in 2013, the Organisation for Economic Co-operation and Development (OECD) specifically raised concerns about preferential tax treatment of income generated by intellectual property and recommended that these regimes require from the beneficiaries to conduct real economic activities to prevent them from being identified as harmful tax practices. The adoption by several countries of intellectual property regimes in line with the OECD's recommendation illustrates the substitution effect between forms of tax competition and increases the pressure on other forms of tax competition.
Keywords: politique fiscale, concurrence fiscale internationale, propriété intellectuelle, OCDE, tax policy, international tax competition, intellectual property, OECD
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2136.More information
The aim of this article is to analyze and confront the two conceptions—Polish and Hungarian—of Antemurale Christianitatis developed in the late fifteenth century. It is based, in the first part, on the published correspondence between King Matthias Corvinus of Hungary (1458–90) and Pope Sixtus IV (1471–84). These documents are interesting because they allow us to follow the duplicity of the policies practised by Matthias. Taking advantage of his involvement in the struggle against the Turks, the Hungarian king sought to attain other goals. The second part of the article is based on the political works of an Italian humanist living in Poland, Philippus Buonaccorsi, called Callimachus. I compare the attitudes of two then-hostile kingdoms, which earlier (in the time of Władysław Warneńczyk, d. 1444) and later (in the time of Władysław Jagiellończyk, d. 1516, and his son Ludwik, d. 1526) were connected by personal union and dynastic ties, respectively, towards the problem of Antemurale.
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2140.