Financial Law Review, Issue 27 (3)/2022, 2022, pp. 1 - 15
https://doi.org/10.4467/22996834FLR.22.017.16526Financial Law Review, Issue 27 (3)/2022, 2022, pp. 16 - 32
https://doi.org/10.4467/22996834FLR.22.018.16527Financial Law Review, Issue 27 (3)/2022, 2022, pp. 33 - 49
https://doi.org/10.4467/22996834FLR.22.019.16528Financial Law Review, Issue 27 (3)/2022, 2022, pp. 50 - 69
https://doi.org/10.4467/22996834FLR.22.020.16529Słowa kluczowe: tax, privacy, taxpayer’s privacy, taxpayer’s right to privacy, taxpayer’s right, infringement of banking law, right to defence, financial penalties, Special Purpose Acquisition Companies (SPACs), Alternative Investment Funds (AIFs), Alternative Investment Fund Managers Directive (AIFMD), permanent establishment, Polish tax authorities, BEPS Action 7, MLI, double tax treaty, Poland, tax avoidance, tax ruling, commissionaire arrangements, activities of auxiliary or preparatory character, splitting-up of contracts
