One of the ways of countering tax avoidance is investigating and examining of taxpayers’ activities from the perspective of their economic substance. This can be achieved through judicial doctrines comprising the element ...

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 ...

The paper therefore explores the analysis of selected changes which have been implemented and which are commonly referred to as “the tightening of the tax system.” This is the reaction to those behaviors within legal and ...

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 ...

This report is the result of the international conference The Transformation of Tax Systems in the CEE and BRICS Countries – 25 years of experience and future challenges organized by the Centre of Tax Documentation and ...

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 ...