Since the emergence of the digital economy at the turn of the 21st century, multinational companies have exploited the inadequacy of international tax regulations to avoid taxation. So far, states and international organisations have been unable to remedy the situation. In recent years, the former have taken the lead in introducing digital services taxes, allowing them to recoup some of the lost tax revenue, at the cost of unilateralism that is damaging to the international tax environment. Meanwhile, the OECD has put forward a multilateral solution aimed at preventing tax avoidance and ensuring a fair international tax system. This article aims at showing how profound an impact a digitalising economy has had on international taxation and to assess the respective merits and prospects of national as well as international solutions presented. Such an assessment is to be made in terms of both tax certainty as well as compatibility with constitutional and treaty provisions. It concludes that digital services taxes, despite serious shortcomings, have proven a necessary step until a multilateral agreement becomes enforceable. The latter remains nonetheless essential in ensuring multinational enterprises contribute their fair share of taxes.

Corporate financing through bond loans has witnessed a significant surge in popularity within Greek capital markets over recent decades. In response to this evolving landscape, Greek Law 4548/2018 was enacted with the aim of establishing an appealing legal framework for financing Greek companies, superseding the provisions outlined in Greek Laws 2190/1920 and 3156/2003. This study delves into the exploration of the novel legal framework introduced by Greek Law 4548/2018, specifically focusing on private placement bond loans.

The primary hypothesis guiding this investigation revolves around the notion that the new legal framework, as delineated by Greek Law 4548/2018, has reshaped the landscape of bond loan financing in Greece. The study aims to uncover the key objectives behind the legislative changes and assess the impact of these changes on the financial landscape for Greek companies.

After providing a succinct overview of the most noteworthy innovations introduced by Greek Law 4548/2018 and elucidating the advantages associated with bond loan financing, the study scrutinizes the fundamental features inherent to bond loans. Within this context, the legal nature of bonds is analyzed, considering the contemporary trend steering away from the traditional legal function of securities tied to physical possession. The research further delves into the key stakeholders involved in the bond loan process, including the issuing company, bondholder, and bondholder agent. The study seeks to explore the objectives and outcomes associated with these structures, contributing to the originality of the article.

The novelty of this article lies in its comprehensive exploration of the transformed legal landscape for private placement bond loans in Greece following the enactment of Greek Law 4548/2018. By delving into the objectives, outcomes, and organizational structures associated with bond loans, this study aims to contribute valuable insights to the evolving field of corporate financing in Greek capital markets.

This contribution deals with the selected legal provisions that were introduced by French government as a response to the financial crisis from 2008.

The main aim of the contribution is to confirm or disprove the hypothesis that some of the measures like loi Florange (double vote right) have a certain effectiveness while others like high revenues income tax have no positive impact on economy.

The author in about 10 years perspective is going to analyse the impact of chosen legal solutions on the French economy and evaluate the effectiveness of the solutions related to the increase of the tax charges and solutions related to protection of long term shareholders of companies listed on the stock exchange.

The scientific methods that are used in the article are related to the functional approach of the comparative legal method, the historical-descriptive method and dogmatic method. The methodology in the article is chosen in order to show that French legal solutions may constitute an interesting reference to other EU countries as an example of the possible response to the future financial crisises.

The Chinese national health system has undergone massive changes in the last several decades with financing becoming a cornerstone of the development of the Chinese healthcare environment. Several private companies have entered the sector private healthcare with consumers being more health conscious and aware. Furthermore, the Chinese government have transformed the healthcare insurance system to expand the coverage of the population and initiate more market-oriented reforms. AI has been another major game changer in the healthcare sector and the financial industry with driving both patient evaluation as well as enhancing finance related investments. Within China, AI has several important functions via its integration in the regulation process and becoming a vital part of the regulatory process. AI may provide some vital opportunities for healthcare financing, but this requires a more solid framework to support broader utilization of AI for the financing of the sector. The article provides a solid legal analysis of artificial intelligence regulations and its applications to healthcare within China. It outlines the advances in cybersecurity and artificial intelligence regulations in China and the changing regulatory ecosystem, demonstrating the challenges that may be faced by the Chinese healthcare system.

The European Union promotes the implementation of pro-environmental initiatives to improve the living conditions of citizens in the Member States by improving the condition of the natural environment. The main sources of funding for environment and climate action in Poland from the cohesion policy funds are national programmes including: European Funds for Infrastructure, Climate and Environment (FEnIKS), as well as regional programmes. The aim of this article is to demonstrate the principles of financing pro-environmental projects from the funds of the FEnIKS programme, and to show how their implementation affects environmental protection and the improvement of climate conditions in Poland. The article also deals with the issue of control of the spending of European funds.