No. 3 (2015)

View No. 3 (2015)
Published: 30-09-2015

Articles

  • Treaty practice of the BRICS countries and their DTCs concluded with Poland

    Ziemowit Kukulski
    9-37
    DOI: https://doi.org/10.18778/1509-877X.2015.03.01

  • Directors’ remunerations paid out by Maltese companies – tax avoidance or tax evasion?

    Rafał Aleksander Nawrot
    39-54
    DOI: https://doi.org/10.18778/1509-877X.2015.03.02

  • The power of attorney in Tax Ordinance – new regulations

    Marcin Łoboda
    55-75
    DOI: https://doi.org/10.18778/1509-877X.2015.03.03

  • Selected aspects of the institution of reinvoice on the basis of the VAT Act

    Justyna Zając-Wysocka
    77-102
    DOI: https://doi.org/10.18778/1509-877X.2015.03.04

  • Discussion of the Local Authority Participation in State Taxes

    Mateusz Langer
    103-114
    DOI: https://doi.org/10.18778/1509-877X.2015.03.05

  • Characterisation of software and Cloud Computing fees as a non-resident’s income

    Jakub Wirski
    115-140
    DOI: https://doi.org/10.18778/1509-877X.2015.03.06

Other

  • Opinia o projekcie ustawy o zmianie ustawy – Ordynacja podatkowa oraz niektórych innych ustaw

    Janusz Cichoń
    141-149
    DOI: https://doi.org/10.18778/1509-877X.2015.03.07

  • Sprawozdanie z VII Letnich Warsztatów Doktoranckich

    Ireneusz Nowak
    151-153
    DOI: https://doi.org/10.18778/1509-877X.2015.03.08