Effective administrative cooperation and mutual assistance in direct taxation are crucial for the proper application of tax laws and for combating tax fraud and evasion in the EU. However, these collaborative efforts face legal and practical challenges, particularly due to the internal market and cross-border mobility of taxpayers and businesses. This paper reviews the legal structure established by Council Directive 2011/16/EU and related instruments, and examines recent develop-ments and proposals to enhance said cooperation – including automatic information exchange, joint audits, tax ruling exchanges, and mutual assistance in claim recovery. It also explores the potential benefits and drawbacks of extending cooperation to non-EU jurisdictions and the role of the OECD and other international organisa-tions in promoting the cooperation in question. The paper concludes that while significant progress has been made, some challenges need still to be addressed. It recommends measures to improve the effectiveness and efficiency of said coopera­tion while respecting the rights and interests of taxpayers and Member States.

The history of laws regulating types of companies in Vietnam was born later than in other countries, only when Vietnam implemented the “DOI MOI” (renewal) process according to the market economy in 1986. The laws have been supplemented over time to promote and encourage investors to contribute capital to establish various business organisations. However, increasingly diverse and rich economic relations pose urgent needs for the law, on the one hand, to recognise and expand the freedom of business of its subjects, and on the other hand, to anticipate, recog-nise, and protect new associations that create unregulated types of business enti-ties. Only then can the law regulating types of companies in Vietnam establish a legal basis to promote deep integration into current international economic activities. This article analyses, evaluates, and recommends theoretical and practical issues on the laws regulating the types of companies in Vietnam.

These days, Banks are obliged to comply with a broad scope of the regulations and binding laws and this creates numerous challenges for those organisations. These challenges relate, particularly, to international banks operating in parallel within complex legislative, regulatory, social, political etc. realities. This article is a concise presentation of selected tasks brought about by the compliance function in banks that at the same time are the references for the internal norms created within those organisations.

The aim of this paper is to address the issue of implementation of international legal instruments regarding cybercrime into the Polish criminal law. Effective protection against cybercrime requires, among other things, the establishment of an appropriate legal framework. Criminal prohibitions of a deterrent effect, which are a part of this framework, seem of particular importance. In Europe such a set of rules is provided for in the instruments of the Council of Europe as well as in the European Union instruments. As a member of both these international organisations, Poland is obliged to implement their standards. The author’s aim is to analyse whether and, if so, to what extent the current Polish criminal legislation is in line with European requirements. The process of implementation of these norms has expanded in the span of over 10 years and was initiated even before Poland accessed the European Union. Polish criminal law, however, is not yet fully compliant with international requirements on cybercrime. This paper is an attempt to identify some areas of the criminal law which are still to be amended as well as to submit some solutions de lege ferenda.