Books published by Boehlau Verlag

The third international conference on "Archaeology and Conservation along the Silk Road" was met with as much enthusiasm as the earlier ones, with participants joining from near and far. The historic city of Tabriz, which once was the melting pot for cultures across the Silk Road(s), now as venue of this conference from 14-16 November 2018, facilitated dialogues to re-live, re-exchange and re-search the impact that Silk Road has had from then to now. Albeit a century-old topic of academic discourse, the Silk Road(s) continues to open up variety of new disciplinary and regional fronts; included in this volume. The Research Institute for Cultural Heritage and Tourism, Iran, collaborated with the Nanjing University, China, and the Institute of Conservation, University of Applied Arts Vienna, Austria, for this congress, which saw plenty of scientific studies on material heritage and their resultant significance in shaping the lifestyle and trade in different regions along the Silk Road(s).

The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts.Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries' tax revenues began. The ambitious social policy in Poland, which involved substantial transfers of funds to the less well-off, required an increase in budget revenues. Thus, the Polish government quickly became an ardent supporter of BEPS. The radicalism of the tax policy changes raised many doubts among practitioners, who accused the authorities of excessive fiscalism. On the other hand, the legal rules previously in force did indeed poorly protect the fiscal interests of the state.The study of the Polish tax system and Polish tax policy based on the contributions collected in this volume enriches knowledge of developments in one of the largest and most rapidly changing states in Europe.