Browsing Kwartalnik Prawa Podatkowego 2025, nr 3 by Subject

Now showing items 1-20 of 40

Subject
abuse of tax law [1]
art. 14b § 5a Ordynacji podatkowej [1]
Article 14b § 5a of the Tax Ordinance [1]
BEPS [1]
ceny transferowe [2]
Charter of Fundamental Rights of the European Union [1]
controlled transaction of a homogeneous nature [1]
corporate income tax (CIT) [1]
decyzja zabezpieczająca [1]
digital services [1]
digital tax [1]
dokumentacja cen transferowych [1]
economic substance [1]
GAAR [1]
human rights [1]
judicial review [1]
Karta Praw Podstawowych Unii Europejskiej [1]
kontrola sądowa [1]
legal standard [1]
legal substance [1]