Fair taxes or budget revenues at any price?: Polish tax law in the post-BEPS era
Saved in:
| Other Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Wien ; Köln
Böhlau Verlag
2022
|
| Series: | Legal area studies
Volume 4 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 340 Seiten Diagramme |
| ISBN: | 9783205215271 3205215273 |
Staff View
MARC
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Record in the Search Index
| _version_ | 1804184445289234432 |
|---|---|
| adam_text | CONTENTS
MARTIN
LOHNIG
FOREWORD
................................................................................................................
7
BOGUMIT
BRZEZINSKI
FOREWORD
................................................................................................................
9
JACEK
WANTOCH-REKOWSKI,
MARTYNA
WILMANOWICZ-SLUPCZEWSKA
THE
TAX
SYSTEM
IN
POLAND
.....................................................................................
11
MACIEJ
SEROWANIEC,
AGNIESZKA
FRANCZAK
CONSTITUTIONAL
AND
HUMAN
RIGHTS
STANDARDS
V.
EFFECTIVENESS
OF
THE
TAX
SYSTEM
IN
THE
LIGHT
OF
THE
JURISPRUDENCE
OF
THE
CONSTITUTIONAL
TRIBUNAL
OF
THE
REPUBLIC
OF
POLAND
AND
THE
EUROPEAN
COURT
OF
HUMAN
RIGHTS
.......................................................................................................
31
WOJCIECH
MORAWSKI
THE
REDUCTION
OF
THE
IMPORTANCE
OF
ADVANCE
TAX
RULINGS
AND
THE
FIGHT
AGAINST
TAX
OPTIMIZATION
..............................................................................
47
MIKOLAJ
KONDEJ,
SLAWOMIR
KREMPA
POLISH
GENERAL
ANTI-AVOIDANCE
RULE.
PROPER
ATAD
IMPLEMENTATION
OR
AN
INSTRUMENT
PROVIDING
THE
POLISH
TAX
AUTHORITIES
WITH
UNLIMITED
POWER?
.......................................................................
65
EWA
PREJS
NEW
SPECIFIC
ANTI-AVOIDANCE
TAX
RULES
IN
POLISH
CORPORATE
INCOME
TAX
-
CURRENT
LEGAL
DEVELOPMENTS
........................................................
87
EWA
PREJS
THE
NEW
EXIT
TAX
REGIME
IN
POLAND
-
GOING
BEYOND
THE
MINIMUM
STANDARD
....
115
KRZYSZTOF
LASIHSKI-SULECKI
TRANSFER
PRICING
.....................................................................................................
135
MICHAL
GOJ,
WOJCIECH
KACZMARA
POLISH
CFC
RULES
-
TRANSITION
FROM
LOCAL
SOLUTION
TO
HARMONIZED
REGULATIONS
..153
IZABELA
RYMANOWSKA,
PAULA
PRZYBIELSKA
FISCAL
ADMINISTRATION
IS
WATCHING
YOU:
POLAND-WIDE
PERSPECTIVE
ON
MANDATORY
DISCLOSURE
RULES
................................................................................
169
ADAM
KALQZNY,
WOJCIECH
MORAWSKI
TAX
ON
REVENUES
FROM
BUILDINGS
...........................................................................
187
AGNIESZKA
PRANCZAK
THE
IMPACT
OF
THE
MLI
CONVENTION
ON
BILATERAL
TAX
TREATIES
-
A
POLISH
PERSPECTIVE
................................................................................
203
KRZYSZTOF
LASIHSKI-SULECKI
THE
SEARCH
FOR
EFFECTIVE
INSTRUMENTS
TO
COMBAT
FRAUD
IN
THE
VAT
SPHERE
.........
227
KRZYSZTOF
LASIHSKI-SULECKI,
TERESA
SLAWINSKA-CHORYLO
INCREASING
THE
EFFICIENCY
OF
EXCISE
TAXATION
..........................................................
239
MAREK
SLUPCZEWSKI
RETAIL
SALES
TAX
-
AN
ATTEMPT
AT
EXTRAORDINARY
TAXATION
OF
TRADE
IN
POLAND
AGAINST
THE
EUROPEAN
BACKGROUND
........................................................
253
ANNA
BRZEZIHSKA-RAWA
ENVIRONMENTAL
AND
HEALTH
TAXES
-
NOT
JUST
A
SOURCE
OF
REVENUE
..........................
269
JOANNA
ZAWIEJSKA-RATAJ
TAX
ADMINISTRATION
IN
POLAND:
CHANGES
TO
ORGANISATION,
COMPETENCIES
AND
PROCEDURES
-
DILEMMA
BETWEEN
EFFECTIVENESS
AND
AUDITED
ENTITIES
RIGHTS
.............................................................................................
283
JACEK
WANTOCH-REKOWSKI,
MALGORZATA
CILAK
INCREASING
THE
EFFICIENCY
OF
THE
TAX
SYSTEM
FROM
THE
BUDGETARY
PERSPECTIVE
....
305
AUTHORS
....................................................................................................................
337
|
| adam_txt |
CONTENTS
MARTIN
LOHNIG
FOREWORD
.
7
BOGUMIT
BRZEZINSKI
FOREWORD
.
9
JACEK
WANTOCH-REKOWSKI,
MARTYNA
WILMANOWICZ-SLUPCZEWSKA
THE
TAX
SYSTEM
IN
POLAND
.
11
MACIEJ
SEROWANIEC,
AGNIESZKA
FRANCZAK
CONSTITUTIONAL
AND
HUMAN
RIGHTS
STANDARDS
V.
EFFECTIVENESS
OF
THE
TAX
SYSTEM
IN
THE
LIGHT
OF
THE
JURISPRUDENCE
OF
THE
CONSTITUTIONAL
TRIBUNAL
OF
THE
REPUBLIC
OF
POLAND
AND
THE
EUROPEAN
COURT
OF
HUMAN
RIGHTS
.
31
WOJCIECH
MORAWSKI
THE
REDUCTION
OF
THE
IMPORTANCE
OF
ADVANCE
TAX
RULINGS
AND
THE
FIGHT
AGAINST
TAX
OPTIMIZATION
.
47
MIKOLAJ
KONDEJ,
SLAWOMIR
KREMPA
POLISH
GENERAL
ANTI-AVOIDANCE
RULE.
PROPER
ATAD
IMPLEMENTATION
OR
AN
INSTRUMENT
PROVIDING
THE
POLISH
TAX
AUTHORITIES
WITH
UNLIMITED
POWER?
.
65
EWA
PREJS
NEW
SPECIFIC
ANTI-AVOIDANCE
TAX
RULES
IN
POLISH
CORPORATE
INCOME
TAX
-
CURRENT
LEGAL
DEVELOPMENTS
.
87
EWA
PREJS
THE
NEW
EXIT
TAX
REGIME
IN
POLAND
-
GOING
BEYOND
THE
MINIMUM
STANDARD
.
115
KRZYSZTOF
LASIHSKI-SULECKI
TRANSFER
PRICING
.
135
MICHAL
GOJ,
WOJCIECH
KACZMARA
POLISH
CFC
RULES
-
TRANSITION
FROM
LOCAL
SOLUTION
TO
HARMONIZED
REGULATIONS
.153
IZABELA
RYMANOWSKA,
PAULA
PRZYBIELSKA
FISCAL
ADMINISTRATION
IS
WATCHING
YOU:
POLAND-WIDE
PERSPECTIVE
ON
MANDATORY
DISCLOSURE
RULES
.
169
ADAM
KALQZNY,
WOJCIECH
MORAWSKI
TAX
ON
REVENUES
FROM
BUILDINGS
.
187
AGNIESZKA
PRANCZAK
THE
IMPACT
OF
THE
MLI
CONVENTION
ON
BILATERAL
TAX
TREATIES
-
A
POLISH
PERSPECTIVE
.
203
KRZYSZTOF
LASIHSKI-SULECKI
THE
SEARCH
FOR
EFFECTIVE
INSTRUMENTS
TO
COMBAT
FRAUD
IN
THE
VAT
SPHERE
.
227
KRZYSZTOF
LASIHSKI-SULECKI,
TERESA
SLAWINSKA-CHORYLO
INCREASING
THE
EFFICIENCY
OF
EXCISE
TAXATION
.
239
MAREK
SLUPCZEWSKI
RETAIL
SALES
TAX
-
AN
ATTEMPT
AT
EXTRAORDINARY
TAXATION
OF
TRADE
IN
POLAND
AGAINST
THE
EUROPEAN
BACKGROUND
.
253
ANNA
BRZEZIHSKA-RAWA
ENVIRONMENTAL
AND
HEALTH
TAXES
-
NOT
JUST
A
SOURCE
OF
REVENUE
.
269
JOANNA
ZAWIEJSKA-RATAJ
TAX
ADMINISTRATION
IN
POLAND:
CHANGES
TO
ORGANISATION,
COMPETENCIES
AND
PROCEDURES
-
DILEMMA
BETWEEN
EFFECTIVENESS
AND
AUDITED
ENTITIES
RIGHTS
.
283
JACEK
WANTOCH-REKOWSKI,
MALGORZATA
CILAK
INCREASING
THE
EFFICIENCY
OF
THE
TAX
SYSTEM
FROM
THE
BUDGETARY
PERSPECTIVE
.
305
AUTHORS
.
337 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
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| bvnumber | BV048487147 |
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| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| geographic | Polen (DE-588)4046496-9 gnd |
| geographic_facet | Polen |
| id | DE-604.BV048487147 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:40:38Z |
| indexdate | 2024-07-10T09:39:27Z |
| institution | BVB |
| isbn | 9783205215271 3205215273 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033864693 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | 340 Seiten Diagramme |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | Böhlau Verlag |
| record_format | marc |
| series | Legal area studies |
| series2 | Legal area studies |
| spelling | Fair taxes or budget revenues at any price? Polish tax law in the post-BEPS era Martin Löhnig, Wojciech Morawski, Anna Moszynska (Herausgeber) 202205 Wien ; Köln Böhlau Verlag 2022 340 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Legal area studies Volume 4 Steuerrecht (DE-588)4116614-0 gnd rswk-swf Steuervermeidung (DE-588)4121725-1 gnd rswk-swf Polen (DE-588)4046496-9 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Polen (DE-588)4046496-9 g Steuerrecht (DE-588)4116614-0 s Steuervermeidung (DE-588)4121725-1 s DE-604 Löhnig, Martin 1971- (DE-588)122846486 edt Morawski, Wojciech (DE-588)1274656761 edt Moszyńska, Anna 19XX- (DE-588)1226102522 edt Legal area studies Volume 4 (DE-604)BV047116502 4 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033864693&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Fair taxes or budget revenues at any price? Polish tax law in the post-BEPS era Legal area studies Steuerrecht (DE-588)4116614-0 gnd Steuervermeidung (DE-588)4121725-1 gnd |
| subject_GND | (DE-588)4116614-0 (DE-588)4121725-1 (DE-588)4046496-9 (DE-588)4143413-4 |
| title | Fair taxes or budget revenues at any price? Polish tax law in the post-BEPS era |
| title_auth | Fair taxes or budget revenues at any price? Polish tax law in the post-BEPS era |
| title_exact_search | Fair taxes or budget revenues at any price? Polish tax law in the post-BEPS era |
| title_exact_search_txtP | Fair taxes or budget revenues at any price? Polish tax law in the post-BEPS era |
| title_full | Fair taxes or budget revenues at any price? Polish tax law in the post-BEPS era Martin Löhnig, Wojciech Morawski, Anna Moszynska (Herausgeber) |
| title_fullStr | Fair taxes or budget revenues at any price? Polish tax law in the post-BEPS era Martin Löhnig, Wojciech Morawski, Anna Moszynska (Herausgeber) |
| title_full_unstemmed | Fair taxes or budget revenues at any price? Polish tax law in the post-BEPS era Martin Löhnig, Wojciech Morawski, Anna Moszynska (Herausgeber) |
| title_short | Fair taxes or budget revenues at any price? |
| title_sort | fair taxes or budget revenues at any price polish tax law in the post beps era |
| title_sub | Polish tax law in the post-BEPS era |
| topic | Steuerrecht (DE-588)4116614-0 gnd Steuervermeidung (DE-588)4121725-1 gnd |
| topic_facet | Steuerrecht Steuervermeidung Polen Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033864693&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV047116502 |
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