TY - JOUR
TI - The real estate clause in the OECD model tax convention and its reception into Polish law
AU - Gajewski, Piotr
TI - The real estate clause in the OECD model tax convention and its reception into Polish law
AB - 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.
VL - 2023
IS - Issue 30 (2)/2023
PY - 2023
C1 - 2299-6834
SP - 49
EP - 63
DO - 10.4467/22996834FLR.23.007.18345
UR - https://ejournals.eu/en/journal/financial-law-review/article/the-real-estate-clause-in-the-oecd-model-tax-convention-and-its-reception-into-polish-law
KW - international tax law
KW - real estate clause
KW - real estate company
KW - OECD Model Tax Convention
KW - immovable property
KW - double tax convention