The underlying goal of this paper is better understanding of the beneficial ownership concept in Chinese law. This term was introduced for the first time to the OECD Model Convention 1977 with aim to prevent the use of ...

In this article, the author presents problems with the use of legal definitions and operative definitions of legal concepts. An analysis of the administrative courts’ case law and the practice of tax authorities indicates ...

The paper addresses the problem of the position of marriage on the basis of selected regulations of the Polish tax law in relation to the so-called “partnerships”. The author showed that in the light of Article 18 of the ...