Template-Type: ReDIF-Paper 1.0 Author-Name: Walter René Cadena Afanador Author-Name-First: Walter René Author-Name-Last: Cadena Afanador Author-Email: walter.cadena@gmail.com Author-Workplace-Name: Universidad Libre Bogotá Title: Offshore Societies in ?Panama Papers? era. Latin American Dilemmas about tax evasion and foreign investment incentive Abstract: The research problem is: Should the Colombian State restrict the inflow of capital through the use of offshore companies and avoid tax evasion in this way? This problem contemplate two current scenes: Firstly, Colombian State should prevent the inflow of foreign investment based on offshore companies established in tax havens, because these are used as a strategy to avoid paying taxes. Secondly, Colombian State should not restrict access of foreign investment by means of offshore companies. However, to guarantee due taxation cooperation agreements with those countries considered by the OECD as tax havens, should be signed in order to achieve greater control and monitoring of financial movements.The presentation defines the legal nature of offshore companies, assessing their advantages and the relationship they have with tax havens. It describes the effect of Colombian law on the issue and the impact that these societies have on the system of taxation and the financing of social policies. It identifies the criminal consequences that arise when these types of societies are used as a mechanism of money laundering or tax avoidance and will analyze the implications for a developing country such as Colombia, to restrict or prevent their entry into the country. Length: 5 pages Creation-Date: 2017-10 Publication-Status: Published in Proceedings of the Proceedings of the Law & Political Science Conference, Vienna, Oct 2017, pages 1-5 File-URL: https://iises.net/proceedings/law-political-science-conference-vienna/table-of-content/detail?cid=62&iid=001&rid=7389 File-Function: First version, 2017 Number: 6207389 Classification-JEL: K20 Keywords: Offshore Society, Tax Evasion, Panama Papers, foreign investment, Latin America Handle: RePEc:sek:ilppro:6207389 Template-Type: ReDIF-Paper 1.0 Author-Name: Kasem Cenaj Author-Name-First: Kasem Author-Name-Last: Cenaj Author-Email: kcenaj@gmail.com Author-Workplace-Name: Vlora Regional Directory of Custom Title: THE SOLUTION OF THE SEA DISAGREEMENT Abstract: In order to reach fair conclusions, I had to set out some definitions given by the International Conventions. This area is relatively new and unobtrusively studied by academics, military, Albanian lawmakers, who have been unequally confronted with the Greeks in this agreement because they have human capacities at the world's best levels, institutes and institutions of the sea. The method used to relate this study is that of comparison and deduction. To reach the goal, the study was conducted around the answers to these questions:1.How do legal regimes operate in sea?2.How are resolved marine disagreements? 3.Does the Albania-Greece deal matter??4.How was it done in similar cases?5.Is this agreement in accordance with the UN Conventions?6.What is lacking in this agreement?Only after the above answers, the relevant conclusions and recommendations have been reached. Length: 11 pages Creation-Date: 2017-10 Publication-Status: Published in Proceedings of the Proceedings of the Law & Political Science Conference, Vienna, Oct 2017, pages 6-16 File-URL: https://iises.net/proceedings/law-political-science-conference-vienna/table-of-content/detail?cid=62&iid=002&rid=8155 File-Function: First version, 2017 Number: 6208155 Classification-JEL: K30, K33, K39 Keywords: Maritime border, maritime agreement, convention, territorial waters, continental shelf. Handle: RePEc:sek:ilppro:6208155 Template-Type: ReDIF-Paper 1.0 Author-Name: Salih Tayfun ?nce Author-Name-First: Salih Tayfun Author-Name-Last: ?nce Author-Email: salihtayfunince@gmail.com Author-Workplace-Name: Istanbul Fatih Sultan Mehmet Vakif University Faculty of Law Title: A Legal Effect of European Union's Business Law Policy: Single Member Companies in Turkish Law Abstract: The concept of single-member company has been studied in the doctrine by lawyers and economists for more than hundred years. Single-member companies have become widespread by virtue of the European Union?s legal instructions and mostly subsequent acceleration of states? legislation efforts in order to allow foundation of single-member companies pursuant to their national laws. The dangers which single-member companies may generate are matters of discussion as well as the possible benefits of single-member companies to the national and international markets. Authorization of a single-member company foundation is one of the most important changes that were brought by Turkish Commercial Code with its entry into force in 1 July 2012. It is understandable from analysis of company foundation statistics provided by official authorities that incorporation of a company by a single member is widely embraced by market players. Presently, the European Union labours with a directive proposal which aims formation of new and more practical single-member company type. The outcome of these economic policy borne legal efforts will have significant effects on Turkey as a current member of the European Customs Union and a candidate country for the European Union, and foreign investors who plan to invest in Turkey. Length: 12 pages Creation-Date: 2017-10 Publication-Status: Published in Proceedings of the Proceedings of the Law & Political Science Conference, Vienna, Oct 2017, pages 17-28 File-URL: https://iises.net/proceedings/law-political-science-conference-vienna/table-of-content/detail?cid=62&iid=003&rid=8184 File-Function: First version, 2017 Number: 6208184 Classification-JEL: K20, K22, M20 Keywords: Single-member Company, One-man Company, Limited Liability Company, Joint Stock Company, Turkish Business Law, European Union Business Law, Commercial Law, Company Law. Handle: RePEc:sek:ilppro:6208184 Template-Type: ReDIF-Paper 1.0 Author-Name: Hana Lipovská Author-Name-First: Hana Author-Name-Last: Lipovská Author-Email: lipovska@mail.muni.cz Author-Workplace-Name: Faculty of Economics and Administration, Masaryk University Author-Name: Libor ?ídek Author-Name-First: Libor Author-Name-Last: ?ídek Author-Email: l_zidek@centrum.cz Author-Workplace-Name: Masaryk University Author-Name: Lucie Coufalová Author-Name-First: Lucie Author-Name-Last: Coufalová Author-Email: lcoufalova@mail.muni.cz Author-Workplace-Name: Masaryk University Title: Economic Crimes in the Shortage Economy Abstract: Rational agents react on the incentives in the market economy as well as in the centrally planned economy. Economic laws are persistent regardless the economic system. Legislative system changes the outcome of the game between economic agents and managers. Base on the original survey among former managers as well as on the legislative sources from the 1970?s and 1980?s the taxonomy of economic reactions on the shortage economy was made. We distinguish plan manipulation in order to ensure payment bonuses; bribery in order to gain the short-supplied inputs and reserves? creation for the purpose of the fulfilling the plan. It was shown, that if the rational agent wanted to obey the higher law, he was forced to ignore lower legislation. Length: 23 pages Creation-Date: 2017-10 Publication-Status: Published in Proceedings of the Proceedings of the Law & Political Science Conference, Vienna, Oct 2017, pages 29-51 File-URL: https://iises.net/proceedings/law-political-science-conference-vienna/table-of-content/detail?cid=62&iid=004&rid=8235 File-Function: First version, 2017 Number: 6208235 Classification-JEL: K22, P21, P37 Keywords: Economic Crimes, Legal Cases, Shortage Economy, Socialist Enterprises, State Development Plan Handle: RePEc:sek:ilppro:6208235 Template-Type: ReDIF-Paper 1.0 Author-Name: George McMillan III Author-Name-First: George Author-Name-Last: McMillan III Author-Email: mcmillang3@yahoo.com Author-Workplace-Name: Aegis Defense Services Title: THE UNIFICATION OF THE PHILOSOPHICAL AND BEHAVIORAL SOCIAL SCIENCES Abstract: This research design overcomes the three problems of coordinating the micro and macro behavioral sciences of Gintis defined as: (1) the identification of an overarching casual theme, (2) the identification of an integrative methodology, and (3) the identification of a series of a series of compatible frameworks. This is achieved by the comparison of the competing Hume-Smith versus Marx-Engels foundational-political-economic philosophical theories in relation to the outcome of the 20th Century Ideological Experiments. This paper contends that the range of valid foundational-political-economic philosophical theories, and the corresponding series of psychological, political, economic theoretical frameworks in the social sciences, can be reduced considerably across the board considerably, and then integrated laterally. Length: 15 pages Creation-Date: 2017-10 Publication-Status: Published in Proceedings of the Proceedings of the Law & Political Science Conference, Vienna, Oct 2017, pages 52-66 File-URL: https://iises.net/proceedings/law-political-science-conference-vienna/table-of-content/detail?cid=62&iid=005&rid=8314 File-Function: First version, 2017 Number: 6208314 Classification-JEL: F59, A12, B00 Keywords: Unification of the behavioral sciences; Unified Theory of the Social Sciences Handle: RePEc:sek:ilppro:6208314 Template-Type: ReDIF-Paper 1.0 Author-Name: Mihaela TOFAN Author-Name-First: Mihaela Author-Name-Last: TOFAN Author-Email: mtofan@uaic.ro Author-Workplace-Name: Alexandru Ioan Cuza University of Iasi Title: TAX AMNESTY FOR SOCIAL CONTRIBUTION IN ROMANIAN LEGAL FRAMEWORK Abstract: When the state representatives realise that the fiscal liabilities are too hard to comply with and the taxpayers are very temped to avoid the payments, alternative solutions might be used. In order to move on with their daily activities, the taxpayers need to ease tax burden and a solution to rebalance the general budgetary collect/spend mechanism is to consider an amnesty regulation. Some legally stated fiscal liabilities are to be cancelled, in order to facilitate the continuity of the activity of the taxpayers and to insure further payments to the budget, despite the present diminish of the budgetary incomes. The recent Romanian fiscal amnesty is analyzed, starting with its motivations, the applicable procedures and the possible misinterpretations. The fiscal authority role and actions are presented, in comparison with the action of the beneficiaries of the law. Also, the results amnesty generated and the influence on the taxpayers? activity are analyzed, through the relevant case law already generated on the topic. The negative influence of the tax amnesty is pointed out as a result of the research. Length: 13 pages Creation-Date: 2017-10 Publication-Status: Published in Proceedings of the Proceedings of the Law & Political Science Conference, Vienna, Oct 2017, pages 67-79 File-URL: https://iises.net/proceedings/law-political-science-conference-vienna/table-of-content/detail?cid=62&iid=006&rid=8058 File-Function: First version, 2017 Number: 6208058 Classification-JEL: K22, K31, K34 Keywords: contributions, fiscal amnesty, tax regulation. Handle: RePEc:sek:ilppro:6208058