No. 3 (2017)

Articles

• General report – Transformation of tax systems in the CEE countries – 25 years of experience and future challenges – part 2

  Włodzimierz Nykiel, Ziemowit Kukulski

  9-37

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.03.01

• Controversies around the so-called “Sealing” the tax system in the context of recent changes relating to the tax on goods and services

  Katarzyna Kopyściańska

  39-54

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.03.02

• Marriage and partnerships in the light of selected regulations of Polish tax law

  Ireneusz Nowak

  55-83

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.03.03

• Development of the concept of economic substance in the United Kingdom

  Joanna Rusek

  85-96

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.03.04

• Beneficial owner clause in Chinese law – crucial issues

  Natalia Cieślewicz

  97-112

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.03.05

• Inconsistent application of definitions of legal concepts in tax law

  Artur Halasz

  113-123

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.03.06