Zasada neutralności opodatkowania transgranicznych dochodów kapitałowych w prawie europejskim oraz krajowych przepisach prawa podatkowego wybranych państw członkowskich Unii Europejskiej

Abstract

Since the beginning of the 1970s, tax neutrality of cross-border income has been considered the basic tool for assessing the economic efficiency of international tax law standards. The thesis examines the principle of tax neutrality of cross-border capital income in the doctrinal dimension, showing its sources in nineteenth-century income-tax theory and the mature form in the contemporary achievements of public finance theoreticians.