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The real estate clause in the OECD model tax convention and its reception into Polish law

Publication date: 01.09.2023

Financial Law Review, 2023, Issue 30 (2)/2023, pp. 49 - 63

https://doi.org/10.4467/22996834FLR.23.007.18345

Authors

Piotr Gajewski
Department of Electrical Machines, Drives and Measurements, Faculty of Electrical Engineering, Wroclaw University of Technology
https://orcid.org/0000-0002-5745-0446 Orcid
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Titles

The real estate clause in the OECD model tax convention and its reception into Polish law

Abstract

This article deals with the issue of the real estate clause and its reception to Polish law as a real estate company. The research was conducted on the grounds of Corporate Income Tax Act and Personal Income Tax Act. The article verifies the hypothesis the concept of the real estate clause included in the OECD Model Tax Convention constitutes a mechanism enabling the countries of the location of the real estate to participate in the benefits arising in connection with the transaction of disposal of shares in a given company in exchange for granting legal protection of such transaction. The research method used in this study was a critical analysis, including a linguistic analysis of the provisions of tax acts and international agreements to which the Republic of Poland is a party. In addition, the research methods used in this article are the analysis of views of doctrine and jurisprudence of administrative courts and tax authorities.

References

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Information

Information: Financial Law Review, 2023, Issue 30 (2)/2023, pp. 49 - 63

Article type: Original article

Authors

https://orcid.org/0000-0002-5745-0446

Piotr Gajewski
Department of Electrical Machines, Drives and Measurements, Faculty of Electrical Engineering, Wroclaw University of Technology
https://orcid.org/0000-0002-5745-0446 Orcid
All publications →

Department of Electrical Machines, Drives and Measurements, Faculty of Electrical Engineering, Wroclaw University of Technology

Published at: 01.09.2023

Article status: Open

Licence: CC BY-NC-ND  licence icon

Percentage share of authors:

Piotr Gajewski (Author) - 100%

Classification number:

JEL Classification System:

Real Estate Law (K25)
Tax Law (K34)

Article corrections:

-

Publication languages:

English