Trefferliste

Vorschriften für die Durchführung bestimmter Verfahren der Kommission bei Verstößen gegen die Bestimmungen des AI  Acts  fest. ESA - Stärkere Governance und einheitliche Aufsicht zur Begrenzung von IKT-Risiken...und Betreiber von KI-Systemen dabei zu unterstützen, die Einhaltung der Transparenzpflichten nach Artikel 50 des AI  Acts  in kohärenter, wirksamer und

Entwicklungen, die das Zusammenspiel von KI und Normativität unmittelbar betreffen. Die Verordnung (EU) 2024/1689 (EU AI  Act ) stuft KI-Systeme im Finanzbereich...Für die Rechnungslegungswissenschaft ergeben sich daraus weiterreichende Forschungsfelder: Wie verhält sich die im AI  Act  angelegte algorithmische

Trustworthy Data. Sovereign AI . Real Value: Wie Unternehmen Daten und KI verantwortungsvoll steuern und echten Business Impact erzielen...als lernendes System mit den Projekten mitwächst, anstatt von Anfang an ein bürokratisches Monster aufzubauen. Der EU AI  Act  ist dabei kein Hindernis, sondern ein

und technischen Anforderungen. Für europäische Unternehmen sind hierbei insbesondere die Vorgaben des EU AI  Act ...13.6.2024 zur Festlegung harmonisierter Vorschriften für künstliche Intelligenz (AI  Act ), ABl

27.7.2026 : „The supervision and enforcement of Article 4 of the AI  Act  is not with the AI  Office, but it is under the remit of...als jener Termin markiert, an dem die Verordnung (EU) 2024/1689 über künstliche Intelligenz (KI-VO, verbreitet AI  Act  ) weitgehend anwendbar werden

Warum AI  die Steuerexpert:innen nicht ersetzt (sondern neue Potenziale für die Steuerfunktion schafft)...2.3. Der AI  Tax Officer 2030 - welche Skills wir jetzt aufbauen müssen

court found that Spain’s general legislative designation of telecommunications as SGEIs was insufficient as no formal act  had conferred clearly defined public...[98] The consequences of legal uncertainty are twofold. At a general level, uncertainty acts  as an obstacle to market activity by

[26] while fundamental rights also form part of the general principles of EU law under Art. 6(3) TEU. By contrast, acts  adopted by EU institutions constitute...interpretation of Art. 51 of the Charter, holding that it can be invoked whenever EU Member States implement or act  within the scope of EU law. Since this

the VAT in the Digital Age package’ (11 March 2025) (ViDA adopted on 11 March 2025; rollout until January 2035; legal acts : Directive (EU) 2025/516, Regulation...connecting factor. The supplier charges VAT according to its domestic rules and remits it locally. Conceptually, it acts  as a collection point where tax

formulation gave rise to disputes over commissionaire arrangements. In civil law jurisdictions, the commissionaire acts  in its own name and therefore does not...2.1.1.3. Agent PE Under both model conventions, agents that act  on behalf of an enterprise of a

of consumption is the very means by which the supply is fulfilled, those resources lack the necessary distinctness to act  as the “receiving structure” for the...centers for IT procurement, compliance, and back-office support, this rule may ensure that as long, as these centers act  as the service provider, its location

However, the VAT treatment of intermediaries is governed by the agency principles contained in section 54 of the VAT Act . An agent will be considered making a supply if it acts  in their own name for another person...in South Africa as defined in section 7(1). [68] The act  includes a special regime for cross-border digital supplies of services using the definition of “electronic services” in section 1(1) of the act  and the

were introduced by a single legislative measure: the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act  2016 (Cth). This act  imposed two significant changes for...thesis will briefly present the treatment of those services in Australia’s A New Tax System (Goods and Services Tax) Act  1999 (“GST Act  1999”). Unlike the EU, Australia

an “enterprise” is understood as the activity itself or the legal person carrying out such activity. This function acts  primarily to “fill a linguistic gap”...1 AI  tools were used solely for limited

is clear that this gap leaves considerable scope for interpretative (and operational) manoeuvre for Member States that act  through their respective financial...1 AI  tools were used solely for limited

competent authority negotiations since Art. 25(3) of that treaty, unlike the OECD Model, does not allow authorities to act  on unresolved double taxation cases...1 AI  tools were used solely for limited

4.2.1. Hybrid Roles Hybrid roles in which individuals act  both as directors and managers, pose a...1 AI  tools were used to a limited extent in

only income “ not dealt with in the foregoing Articles ” of the Convention. While Art. 21 might effectively act  as a safeguard for certain...). In 1994, the applicant’s husband died. According to Arts. 19 and 22 of the Civil Servant’s Pension Act  ( Beamtenversorgungsgesetz ), a

of Experts on International Cooperation in Tax Matters has indicated that such a concept may be understood as “ the act  of doing something useful for a person...Werner Haslehner and Marie Lamensch, Taxation and Value Creation ... (n 106), 4-5; Michael Lennard, ‘Act  of creation: the OECD/G20 test of

177 Austrian VAT Act , s 3a(7). 178 Austrian VAT Act  s 3a(14)(3)....128 Income Tax Act  2015 (Act  896) (Ghana) s 3(2) and s 111(1).