No. 2 (2018)

Articles

• Taxation of property and property rights acquired free of charge in the tax law of Poland and Lithuania. Selected problems

  Stefan Babiarz

  9-34

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2018.02.01

• China’s tax and non-tax instruments responding to its weakening attractiveness to foreign capital

  Tan Yusen

  35-70

  • PDF

  DOI: https://doi.org/10.18778/1509-877X.2018.02.02

• Taxation of fuels and electricity on ships versus environmental protection

  Ireneusz Mirek

  71-86

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2018.02.03

• The meaning of the concept of economic substance in the tax systems of Canada and Australia

  Joanna Rusek

  87-101

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2018.02.04

• The principle of cumulation in the inheritance and donation tax – deep structure versus language limit of interpretation

  Aleksander Słysz

  103-117

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2018.02.05

• Split payment mechanism – evaluation of the new regulation

  Aneta Nowak-Piechota

  119-132

  • PDF (Polish)

  DOI: https://doi.org/10.18778/1509-877X.2018.02.06