Hasil untuk "Commercial law"

Cindy Johanna Alonso González

La figura del influencer es importante por la carga tributaria que se le imputa en relación con el impuesto del IVA en Colombia por la actividad económica realizada (publicidad, embajador de marca, comercialización de productos, realización de juegos de suerte y azar). En países como Colombia, los impuestos descontables por concepto de IVA para el influencer deben cumplir con los requisitos de ser una expensa necesaria y tener una relación de causalidad con la fuente productora de renta; mientras que, en países como España, al ser catalogados como empresarios, los influencers deben tributar IVA por intervenir en el mercado de bienes y servicios.

Ebrahim Abdipour fard, Reihaneh sadat Tabatabaei nejad, Fatemeh Bazoukar

The check has played a significant role as a commercial document in facilitating monetary transactions. Therefore, establishing the most desirable rules and regulations for this document to strengthen its position in the payment system has always captured the attention of lawmakers from the outset. Numerous regulations have been imposed on checks from the past to the present, with the latest being related to the amended law of 2018. According to the aforementioned law, numerous developments have occurred regarding various issues related to checks, with one of the most significant being the changes introduced in the field of legal enforcement guarantees of checks. Some of these changes are aimed at amending past regulations and making modifications to them, while others stem from legislative innovations in the said law. One of the innovations of lawmakers in this area includes the enforcement of cheque payments through judicial execution without judicial review, as well as the establishment of enforcement guarantees related to the banking system. In general, the establishment of such enforcement guarantees with a non-penal approach and the creation of deprivations of banking services for dishonored cheque issuers themselves indicates a shift in the legislator's approach from repressive policies to replacing a legal and banking approach for the recovery of bounced cheques.

Wenpan CEN, Yinglun QIN, Xiang WANG et al.

Objective Many important discoveries have been made in shale gas exploration in the Lower Carboniferous Luzhai Formation in the central and northern Guizhong Depression, southern margin of the Xuefengshan Uplift, and commercial test production has achieved successful gas ignition. However, the structure and evolution of the depression in this area have not been clearly defined, which restricts an accurate understanding of the formation conditions for organic-rich mud shale, the distribution of favourable sedimentary facies zones, and shale gas enrichment law. Methods Taking the Rongshui area as an example, this paper studies the main structures and their relationships with shale gas preservation through geological investigation and analysis, 2D-3D seismic section structural interpretation, evolutionary equilibrium section interpretation and other technologies. Results It is believed that there are three main faults and four main NE-NNE synclines in the study area. The preexisting NNE-trending Sanjiang-Rong'an fault is the main factor involved in extensional fault depression and compression-strike-slip transformation. In the study area, the extensional fault depression developed in the Late Devonian, strengthened in the Early Carboniferous and stopped in the late Early Carboniferous. The compression-strike-slip effect of the depression reconstruction developed in the Indochinese and Yanshanian stages, and the local tensioning effect developed in the Alpine stage. The main part of the present fold system was formed in the Indosinian period. Influenced by the increasing thrust of the Sanjiang-Rong'an fault from west to east, the structure pattern of broad and slow synclinal-compound synclinal-faulted folds is distributed. Complex synclines are favourable structural units for shale gas preservation, and the favourable structural styles for shale gas preservation are synclines and anticlines. Conclusion This understanding clearly defines the direction of shale gas exploration and deployment in the next step, and provides a beneficial idea for the structure and evolution of the Liucheng slope in the north-central part of the Guizhong Depression.

Lakli Nadia

The astonishing expansion of the global market and its trend to- wards globalization and the spread of international contracts have led to the emergence of international distribution channels aimed at achieving economic development and, thus, to the need for the Algerian market to integrate with these economic developments by creating an economic environment commensurate with these con- tracts considering free competition. The franchise contract is one of the international distribution contracts that contribute significantly to the development of devel- oping countries by expanding the spread of major brands across the world, but these contracts are subject to some competitive legal conditions to avoid competition in the market. Through this study, we will learn about the concept and types of commercial concession contract and the scope of application of the provisions of the Algerian competition law to it.

María Fernanda Amaya Torres

En este artículo se busca estructurar y compilar la información disponible sobre el régimen sancionatorio imponible a las personas declaradas como proveedores ficticios, haciendo especial énfasis en la aplicación de las normas efectuada por la jurisprudencia del Consejo de Estado, en particular en la resolución de casos concretos. Para ello se estudiarán las sanciones consagradas en los artículos 671, 647 y 648 del Estatuto Tributario, la jurisprudencia del Consejo de Estado en la materia y la doctrina emitida por la DIAN. Por último, se realiza una breve referencia a la facturación electrónica como mecanismo para combatir el fraude y la evasión fiscal realizada por medio de estos proveedores.

Ebrahim Shoarian Sattari, Mehrdad Etemad Gharamaleki

One of the most pivotal and practical subjects of contract law is whether one may dispose of his or her contractual obligations through the issuance of negotiable documents. This article focuses on the issuance of such instruments as a cheque in the performance of monetary obligations when the issuance is dishonored. In fact, the question is whether the issuance and delivery of such instruments convert a civil law obligation into an obligation arising from the issuance of negotiable instruments or whether it is possible to rely upon the original obligation with all its guarantees and consequences. The statutes are silent on the matter. Scholars and jurisprudence are divided. This article comparatively examines various legal systems and international instruments like UNIDROIT Principles of International Commercial Contracts and the Principles of European Contract Law, and by relying on the general principles enshrined in Article 3 of the Code of Civil Procedure, concludes that the better approach is the one that subscribes to the survival of the original obligations. It is hoped that this comparative study can set a model for our future legislative initiatives.

Ganyapak Buengsai

In this study the researcher aimed to develop a knowledge platform in the issue of heirs and the division of estate and Law of Succession for elderly people and to compare the knowledge before and after training of the elderly people in these issues of heirs and the division of estate, Law of Succession under the Civil and Commercial Code, Book No.6, Section 1599-1755 in the Elderly Club of Samphan Suk Community, Ban Chan Sub-district, Muang District, Udon Thani Province. The participants were 120 elderly people in this club, and 30 elderly people with the age less than 69 years were selected by simple random sampling. The research instruments were 1) the knowledge platform in the issue of heirs and the division of estate, Law of Succession for elderly people and 2) the 20-question pretest-posttest on the knowledge of law of succession in heirs and the division of estate. Additionally, the Index of consistency (IOC) value was between 0.60-0.80, the confidence value was 0.83, the power of discrimination was between 0.53-0.78, and the difficulty of the test was between 0.30-0.60. The statistical tools used for the hypothesis validation are average, percentage, Standard Deviation, and one sample t-test. It was found that.- 1) the knowledge platform in the issue of heirs and the division of estate, Law of Succession for elderly people had the level of appropriateness for usage as “High” or 96.66%, the clear content in the “High” level or 93.33%, and the possibility for practical usage witnesses “High” level or 86.66% 2) the knowledge after training in the issue of heirs and the division of estate, Law of Succession for elderly people was 56% higher than before the training

Ranti Fauza Mayana, Tisni Santika, Yin Yin Win

The utilization of copyrighted works for educational purposes under the doctrine of fair use is globally accepted, however, the limit and the implementation measures are not clearly defined. In the age of digital learning where the creation, utilization, and dissemination of information in general and copyrighted works, in particular, have become borderless, it’s critical to analyze the proper implementation of educational fair use. Using  juridical normative approach combined with analytical study and comparative study between Indonesia and Myanmar Copyright Law, this research found that both Indonesia and Myanmar Copyright Law provide important exceptions that are specifically aimed at non-commercial educational purposes and public library archival context, however, the implementing regulations of the educational fair use still non-existence. To optimally and effectively implement the doctrine of fair use for educational purposes in the digital age it’s important to adopt globally accepted official guidelines to determine educational fair use more comprehensively followed by synergy, partnership, and collaboration between government, academics, and libraries in formulating both legal and digital infrastructures to guarantee that the implementation of educational fair use in digital age learning complies with national legislation and compliance with international copyright regulations. Keywords:  Copyright Law, Digital Learning, Educational Fair Use.

Seyed Mohammad Razavi, Sayyed Ali Razavi

Comparative commercial advertising, which is based on comparison of features and characteristics of competitors’ goods and services, is one of the most popular ways of advertising and an important means of protection consumers’ rights. A comparative advertising is legitimate in light of principles such as co-operation and piety, forbidding injustice and keeping the trust and it will not incur responsibility for the advertiser. If the conditions are not complied with and damages are brought to competitors, they may file a lawsuit against the advertiser’s unfair competition. Differences such as specific definitions of negligence in some legal systems, and quality of proof of harm, distinguish an unfair competition from a general civil liability dispute. The unfair competition lawsuit in a court of law may lead to the issuance of a warrant for compensation in cash, an order to stop broadcasting advertising, the insertion of a ruling in the press, or a correctional advertisement to compensate the damage sustained to the competitor's reputation. In this article, some international treaties and the laws of some jurisdictions have been discussed and it has been investigated how the law is enforced and implemented in Iranian law.

Rista Rista, Muhammad Amin Qodri

Jasa Konstruksi menjelaskan bahwa yang dimaksud dengan Kontrak Kerja Konstruksi adalah keseluruhan dokumen yang mengatur hubungan hukum antara pengguna jasa dan penyedia jasa dalam penyelenggaraan pekerjaan konstruksi. Perjanjian Pembangunan Ruang Kelas Baru dan Gapura di SMKPP Batanghari dibuat dalam bentuk kontrak baku yang berisi perjanjian pemborongan antara Dinas Pendidikan Provinsi Jambi dan CV. Analis Konstruksi untuk melaksanakan, menyelesaikan dan memelihara pekerjaan Tujuan penelitian yang ingin dicapai dalam penelitian ini adalah sebagai berikut : (1)Untuk mengetahui dan menganalisis bagaimana pelaksanaan hak dan kewajiban dalam perjanjian konstruksi antara CV. Analis Konstruksi dengan Dinas Pendidikan Provinsi Jambi sudah berjalan dengan baik? (2)Untuk mengetahui dan menganalisis apa saja kendala – kendala dalam pelaksanaan kontrak kerja kontruksi antara Dinas Pendidikan Provinsi Jambi dengan CV.Analis Kontruksi? Metode penelitian yang digunakan adalah tipe penelitian yuridis dan empiris, yaitu penelitian yang menitik beratkan pada penelitian di lapangan untuk memperoleh data primer. Metode pendekatan yuridis empiris dalam tugasnya memaparkan fakta dan menjelaskan dengan bantuan hipotesis yang sesuai dengan hukum. Namun pelaksana pekerjaan konstruksi mengalami hambatan sehingga menyebabkan kelalaian yang menimbulkan tidak terpenuhinya prestasi sebagaimana yang  telah ditentukan dalam kontrak. pada Pekerjaan Pembangunan Ruang Kelas Baru dan Gapura di SMKPP Batanghari antara CV. Analis Konstruksi dengan Dinas Pendidikan Provinsi Jambi. Kata Kunci : Perjanjian, Pelaksanaan Kontrak Kerja   Abstract Construction Services explains that what is meant by a Construction Work Contract is the entire document that regulates the legal relationship between service users and service providers in the implementation of construction work. The New Classroom and Gapura Development Agreement at the Batanghari SMKPP was made in the form of a standard contract that contained a chartering agreement between the Jambi Provincial Education Office and CV. Analis Konstruksi to carry out, complete and maintain work The research objectives to be achieved in this study are as follows: (1) To find out and analyze how the implementation of rights and obligations in the construction agreement between CV. Analis Konstruksi with the Jambi Provincial Education Office going well? (2) To find out and analyze what are the constraints in the implementation of construction work contracts between the Jambi Provincial Education Office and CV.Analis Konstruksi The research method used is a type of juridical and empirical research, namely research that focuses on research in the field to obtain primary data. The empirical juridical approach method in its task of describing the facts and explaining with the help of hypotheses in accordance with the law. However, the construction work experienced obstacles which caused negligence which resulted in not fulfilling the achievements as specified in the contract. on the Construction of New Classroom and Archway Work in Batanghari Vocational School between CV. Analis Konstruksi with the Jambi Provincial Education Office. Keyword: Agreement, Work Contract Implementation

Luis A. Chávez

Producto de la adopción de las Normas Internacionales de Información Financiera (NIIF) en Colombia, varios principios para la presentación y medición de los elementos contables han cambiado significativamente en relación con las prácticas que se venían aplicando antes. Esto vuelve necesario que los organismos de control tomen en consideración los diversos impactos. En el caso de las Administraciones Tributarias, es imperativo el análisis y la evaluación de los efectos que la aplicación de las NIIF pueden provocar en aquellos tributos en los que la base imponible se determina tomando como punto de partida la contabilidad –como lo es el impuesto a la renta. En consecuencia, es importante que la normativa tributaria de cada país sea debidamente reformada (o actualizada), para especificar los tratamientos fiscales de los nuevos registros contables por la aplicación de las NIIF. El presente documento recoge la experiencia del autor trabajando como consultor en NIIF para diversas Administraciones Tributarias en sus procesos de actualización y reformas fiscales; también su experiencia en el sector privado trabajando como implementador de las NIIF, y su visión como miembro del SMEIG (Grupo Asesor del Consejo de Normas Internacionales de Contabilidad – IASB). Con un formato amistoso, en un lenguaje claro y con varios ejemplos ilustrativos reales, este trabajo brinda un marco de referencia a las Administraciones Tributarias con la finalidad de afrontar con éxito los desafíos y oportunidades inherentes a este cambio de paradigma, en cumplimiento de las políticas fiscales y promoviendo la competitividad tributaria en los países.

Mery López Nieves

La pandemia del covid-19 ha afectado de manera negativa la economía a nivel global, lo que ha llevado a que los contribuyentes no puedan asumir el pago de sus obligaciones tributarias como lo harían en condiciones normales; en este contexto, el artículo analiza los cambios normativos que Perú ha realizado en su modelo de facilitación del pago de los impuestos, a partir de las nuevas expectativas de recaudo tributario, en el marco de los efectos del covid-19, de modo comparativo con Colombia.

Helena ŻAKOWSKA–HENZLER

The term “business secret” is one of many terms used in the language of law and the language of lawyers with reference to the information kept secret, concerning such a method of operation used in the activity of an enterprise which brings market success or at least gives hope for success. Despite the expansion of the industrial property rights, that has been observed for decades, the importance of confidential information, referred to, among others as business secrets or trade secrets, is still growing and is accompanied by the development of the rules for their legal protection. Nowadays, many entrepreneurs treat confidentiality of information as a no less important factor, and often even more convenient for acquiring and maintaining market position than industrial property rights. An illustration and confirmation of the growing role of legal protection of confidential information may be, observed in recent years, the development of national legal regulations concerning this matter, while at the EU level the adoption in 2016 of the Directive 2016/943 on protection of secret know–how and confidential commercial information (an enterprise’s secret) against their unlawful acquisition, use and disclosure. The legal protection of trade secret is the subject of numerous discussions on various aspects of this issue. The paper is dedicated only to one of them – identification of information considered to be an enterprise’s protected secret and a model of this protection. In particular, the focus was on analyzing the compliance in this scope with the Polish law for the protection of business secret pursuant to the Act on Combating Unfair Competition with the Directive 2016/943.

Centro de Estudios Fiscales

Jesús Flores Rodríguez

En Europa convive una multitud de regímenes jurídicos diferentes respecto del reconocimiento de efectos de la filiación del menor determinada en el extranjero a partir de un contrato de gestación por sustitución. Buena parte de esos derechos mantienen una estricta prohibición del contrato. La ausencia de reconocimiento tiene importantes consecuencias sobre el menor, sobre su vida privada y familiar, como ha puesto de manifiesto el Tribunal Europeo de Derechos Humanos. Al no ver reconocida la filiación en relación con sus padres de intención sus derechos políticos, civiles y sociales pueden verse gravemente afectados. Resulta así necesario establecer un estatuto jurídico homogéneo que permita resolver los problemas que plantea esta situación.

Mónica Rodríguez González

El recurso al préstamo bancario es de vital importancia para la constitución y buen funcionamiento de las empresas, especialmente de las de pequeña y mediana talla. Esta relación de dependencia entre empresas y bancos es aun mayor cuando la empresa se ve obligada a entrar en un régimen de insolvencia. En Francia existía un régimen de responsabilidad bancaria por daños ocurridos en el ejercicio de la actividad crediticia. Las hipótesis eran: a) rechazo del crédito, b) ruptura abusiva de la relación crediticia, c) concesión de un crédito ruinoso y, d) sostenimiento abusivo de la relación crediticia. Pero una ley de 2005 vino a desmontar este régimen de responsabilidad, estableciendo un principio de irresponsabilidad, con solo tres excepciones. La eficacia de la ley, sin embargo, puede cuestionarse.

Nenad Avramović, Miloš Marković

Human rights are a part of the universal, natural and inalienable civilization values. Being such, they have been incorporated in the international law, and also in the national legal systems through which they are enjoyed. National police institutions have a key role in the implementation, realization and protection of human rights. as a result of the unification of human rights on the international level, international codes of conduct for police officers have also been adopted. Since 2000, as one of the prerogatives of the eu integration the intense reform of the law enforcement in Serbia has been implemented through the harmonization of the national legislation framework for police organising, conduct and investigation in compliance with the high standards of the Council of Europe and the european union. the principles of legality, proportionality, professionalism and acting in compliance with the police ethics are being incorporated in the code of conduct.

Mario Žgela, Zdravko Krakar

<p class="MsoBodyTextIndent" style="margin: 0in 18.15pt 0pt; text-indent: 14.2pt;"><span style="font-style: normal; mso-ansi-language: EN-GB;" lang="EN-GB"><span style="font-size: x-small; font-family: Times New Roman;">Information systems auditing activities are mandatory in today business environments. There are numerous useful methods that can be conducted in such audits. One of contemporary methods is application of so-called Benford's Law. In this paper we examine ways of application of this law in investigation of certain number set with aim to make a conclusion if number set conforms to Benford's Law. As an examination target we used foreign payment system messages which are issued between foreign and domestic business entities i.e. commercial and central banks. We chose sample of 1.745.311 transactions and conducted examination for first, second and first two digits. We examine certain data subsets, created according to certain payment types, and investigate how Benford’s Law tests can be used in auditing. We also compare practical usefulness and note differences between various conformity tests in auditing environment. Results we achieved prove adequate potential of this law in audit practice.</span></span><span style="font-size: 11pt; font-style: normal; mso-ansi-language: PL; mso-bidi-font-size: 10.0pt;" lang="PL"></span></p>

Julio Roberto Piza

En este artículo, el autor analiza el papel de la administración tributaria en la sociedad actual, donde señala que de una primera etapa de simple recaudadora pasó a una segunda fase en la cual les confió el recaudo físico a las entidades financieras y se concentró en la fiscalización para verificar la exactitud del pago de los impuestos por parte de los contribuyentes. Sin embargo, ahora se ha reivindicado nuevamente una función de servicio casi olvidada, que comprende una comunicación permanente con los contribuyentes, que abarca incluso una labor pedagógica en la educación formal, una sistencia oportuna a los contribuyentes de todos los niveles y una comodidad para que puedan cumplir oportunamente con todas sus obligaciones.

John W. Bagby, John C. Ruhnka

<p class="JDFSLParagraph">This paper describes a cyber-forensics course that integrates important public policy and legal issues as well as relevant forensic techniques. Cyber-forensics refers to the amalgam of multi-disciplinary activities involved in the identification, gathering, handling, custody, use and security of electronic files and records, involving expertise from the forensic domain, and which produces evidence useful in the proof of facts for both commercial and legal activities. The legal and regulatory environment in which electronic discovery takes place is of critical importance to cyber-forensics experts because the legal process imposes both constraints and opportunities for the effective use of evidence gathered through cyber-forensic techniques. This paper discusses different pedagogies that can be used (including project teams, research and writing assignments, student presentations, case analyses, class activities and participation and examinations), evaluation methods, problem-based learning approaches and critical thinking analysis. A survey and evaluation is provided of the growing body of applicable print and online materials that can be utilized. Target populations for such a course includes students with majors, minors or supporting elective coursework in law, information sciences, information technology, computer science, computer engineering, financial fraud, security and information assurance, forensic aspects of cyber security, privacy, and electronic commerce.</p>