Deceptive tactics (deceptive patterns) on the Internet are various forms of unfair actions intended to mislead the user.
Deceptive interfaces (also known as “dark patterns”) used on the Internet not only violate consumer rights, but also data protection laws. In recent years, consumer surveillance authorities at national and EU level have been paying particular attention to consumer rights in digital markets and the protection personal data on the Internet. This trend is a consequence of the dynamic growth of e-commerce, the escalation of digitization under the influence of the pandemic and the growing number of violations of consumer rights. A critical area is the design practices of online platforms and manipulation techniques used on them. Inspections carried out by the European Commission and the CPC network (Consumer Protection Cooperation Network), which includes consumer protection authorities from 23 EU member states, Norway and Iceland, showed that as many as 40% of online stores use deceptive interfaces.
Cryptocurrency crime refers to any illegal activity involving the use of cryptocurrencies such as Bitcoin, Ethereum, or others. Some common types of cryptocurrency crime include:
Fraud: This can include scams, Ponzi schemes, and other types of fraudulent activities where criminals use cryptocurrencies to deceive victims and steal their money.
Hacking: Hackers may target cryptocurrency exchanges or individual wallets to steal cryptocurrencies from their owners.
Money laundering: Criminals can use cryptocurrencies to launder money by converting illegal funds into cryptocurrency and then transferring the funds to different accounts.
Ransomware: Ransomware attacks involve encrypting a victim’s computer or files and demanding payment in cryptocurrency in exchange for the decryption key.
Darknet markets: Cryptocurrencies are often used to purchase illegal goods and services on darknet markets, such as drugs, weapons, or stolen personal information.
On October 10, 2024, Karol Wolak, of KG LEGAL Kiełtyka Gładkowski took part in the event “Deciphering the codes of drug discovery: application of machine learning in designing compound libraries” organized by Selvita as part of the cyclical meetings of LifeScience Kraków Cluster.
Crowdfunding is an increasingly popular form of obtaining financing for ventures in which people interested in their success are involved. As part of this method, individual investors have the opportunity to invest money in projects of their choice, which in the future have a chance to bring them profits. Depending on the specific conditions, they can purchase shares in a company or lend the company funds for a specific purpose. At this point, it is worth considering the characteristics of these forms of financing.
Withholding tax is one of the essential elements of the international tax system, which aims to ensure that countries have the right to tax income earned on their territory by foreign entities. In the context of increasing globalization and dynamic capital flows between national borders, the issue of identifying entities entitled to use preferential tax rates is becoming increasingly complex and important. The key concept in this discussion is the so-called “beneficial owner”, i.e. the actual owner of the income.
The concept of beneficial owner is fundamental in the context of applying double taxation treaties. These treaties often provide for reduced withholding tax rates or exemptions from withholding tax for specific categories of income, such as dividends, interest or royalties. However, in order to benefit from these preferences, the recipient of the income must meet the criterion of beneficial owner of the income. In practice, this means that it is not enough to have a formal right to receive the income; a number of other requirements must also be met.
