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 ...

This paper essentially concentrates on a potential of an application of artificial intelligence (AI) to tax law. The main research question is as follows: whether taxpayers, tax authorities and courts may receive a support ...

The commentary is devoted to the analysis of the judgment of the Provincial Administrative Court in Gliwice of November 12, 2020 (I SA/Gl 539/20). The comment endorsed the position of the administrative court, which found ...

The strict fulfillment of tax obligations, especially the timely payment of taxes, is an expression of the effectiveness of the tax system. Due to various factors, the level of effectiveness of tax systems varies between ...

The article deals with the subject of the legal protection of a taxpayer, which is based on the principle of legitimate expectations according to the European Court of Justice case law. The author stresses that case law ...

The issues of legal interpretation aroused and still arouses great interest in both the practice and science of law. Traditional legal topics are still in common use, but the theory of law seeks a foundation for them in ...

The gloss highlights the problem of taxation of construction objects, which despite having all features of a building as defined by property tax law, are qualified as structures by the administrative organs. In a discussed ...

The commentary is devoted to the analysis of the judgment of the Provincial Administrative Court in in Lodz of November 20, 2020 (I SA/Łd 409/20). The commentary contains critical comments on the position of the administrative ...

Actions taken by taxpayers – including the entrepreneurs – aimed at minimizing tax burdens are common and, in a sense, understandable. For these reasons, changes introduced to the tax law should take into better account ...