Publication date: 29.03.2019
Licence:
CC BY-NC-ND
Editorial team
Editor-in-Chief Jolanta Gliniecka
Financial Law Review, Issue 13 (1)/ 2019, 2019, pp. 1 - 14
https://doi.org/10.4467/22996834FLR.19.001.10277Financial Law Review, Issue 13 (1)/ 2019, 2019, pp. 15 - 28
https://doi.org/10.4467/22996834FLR.19.002.10278Financial Law Review, Issue 13 (1)/ 2019, 2019, pp. 29 - 45
https://doi.org/10.4467/22996834FLR.19.003.10521Financial Law Review, Issue 13 (1)/ 2019, 2019, pp. 46 - 60
https://doi.org/10.4467/22996834FLR.19.004.10522Słowa kluczowe: Tax law, OECD, beneficial owner, conduit company, treaty shopping, tax benefits, passive income, dividend, interest, royalty, Pension fund, system, reform, pension insurance, law, culture, heritage, incentive, income, taxation, international tax avoidance, tax avoidance, harmful tax competition, tax evasion.