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 ...

The subject of the article is to present the OECD’s recommendations issued within the Base Erosion and Profit Shifting (BEPS) project as regards the relation between CFC regulations and the other action points from this ...

The article discusses issues related Property Tax on farmlands occupied for business activity. The concept farmlands occupied for business activity is not regulated directly in Polish law. Thus, the article analyzes court ...

The article concerns the issues of complying with standards of good legislation in the legal structure of property tax. The current issue is considered to be of major importance among tax payers and tax authorities. The ...

The author deals with the issue of acceptability of using tax decision as evidence in an­other tax proceeding. The subject of in-depth deliberations is the question of recognizing a tax decision as an official documents ...

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 ...

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 ...