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Rusek, Joanna (4)
Subjecteconomic substance (4)tax avoidance (4)treść ekonomiczna (4)unikanie opodatkowania (4)general anti-avoidance clause (2)klauzula przeciwko unikaniu opodatkowania (2)BEPS (1)business purpose (1)cel gospodarczy (1)Modelowa Konwencja OECD (1)... View MoreDate Issued2017 (2)2018 (1)2019 (1)Has File(s)Yes (4)

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Rozwój koncepcji treści ekonomicznej (substance) w Wielkiej Brytanii 

Rusek, Joanna (Wydawnictwo Uniwersytetu Łódzkiego, 2017)
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 ...
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Rozwój koncepcji treści ekonomicznej (substance) w Stanach Zjednoczonych 

Rusek, Joanna (Wydawnictwo Uniwersytetu Łódzkiego, 2017)
An important challenge of the modern tax law is efficient countering of tax avoidance. One of the ways of tackling this problem is investigating and examining of taxpayers’ activities from the perspective of their economic ...
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Znaczenie koncepcji "substance" w systemach podatkowych Kanady i Australii 

Rusek, Joanna (Wydawnictwo Uniwersytetu Łódzkiego, 2018-06-30)
The article concentrates upon the issue of economic substance and its meaning for the ta Xsystem. In particular the aim of the article is to determine how the concept of economic substance is used in the tax systems of ...
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Wykorzystanie koncepcji substance z perspektywy międzynarodowych regulacji podatkowych 

Rusek, Joanna (Wydawnictwo Uniwersytetu Łódzkiego, 2019-03-30)
The aim of this article is to demonstrate different ways in which the concept of economic substance is used on an international basis. From that perspective the outcomes of the BEPS project were firstly examined. Another ...

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