No. 1 (2017)

Articles

• Commentary to the decision of the Supreme Administrative Court from 17 November 2014, II FSP 3/14

  Adam Mariański, Alicja Michalak

  9-19

  • PDF (Język polski)

• Towards the Definitive VAT System – Update on the Implementation of the VAT Action Plan

  Anna Nykiel-Mateo

  21-36

  • PDF

• Informal Economy and VAT

  Małgorzata Sęk

  37-49

  • PDF

• Development of the Concept of Economic Substance in the United States

  Joanna Rusek

  51-62

  • PDF (Język polski)

• CFC Regulations in Light of the Other OECD’s Recommendations from the BEPS’s Project - Relation of Convergence, Exclusion and Parallelism

  Filip Majdowski

  63-98

  • PDF (Język polski)

• The Notion of a Capital Company and Taxation of the Transformation of Capital Companies into Partnerships under the Tax on Civil Law Transactions

  Michał Gargul

  99-116

  • PDF (Język polski)