Borowicz, A, The interpretative argument referring to the will of the real legislator, Studia Prawno -Ekonomiczne [Law and Economics Studies], vol. LXXIX, 2009
Ciszewski, J., Nazaruk P. (eds.), Kodeks cywilny. Komentarz [Civil Code. Commentary], Warsaw: Wolters Kluwer, 2019
Gajewski D., The Role of Hybrid Instruments in the Implementation of Business Tax Policy, Contemporary Economics, vol. 6, no. 2, 2012
Geronimo R.S., Unbundeled shares: circumventing corporate nationality rules through swaps, options and other devices, Financial Law Review, no. 11, 2018
Kidyba A. (ed.), Ustawa o funduszach inwestycyjnych. Komentarz [Act on investment funds. Commentary], Warsaw: Wolters Kluwer, 2018
Hagopian, M., The Engines of Privatization: Investment Funds and Fund Legislation in Privatizing Economies, Northwestern Journal of International Law & Business vol. 15, 1975
Orędziak, L., Konkurencja podatkowa a międzynarodowe przepływy kapitału [Tax competition and international capital flows], Zeszyty Naukowe Kolegium Gospodarki Światowej [Scientific Journals of the College of the World Economy], no. 21, 2007
Podleś, M., Założenie o racjonalności prawodawcy w procesie wykładni w prawie spółek, Acta Universitatis Wratislaviensis, Przegląd Prawa i Administracji, vol. CXX, no. 2, 2020
Szwajdler, P., Boundaries between Fair and Harmful Tax Competition, Journal of Education, Health and Sport, vol. 13, no. 6, 2016
Śikova Z., Implementation of Directive 2011/61/Eu of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers Into Czech Legal System, Financial Law Review, no. 21, 2021
Wilson J., Theories of Tax Competition, National Tax Journal, vol. 52, no. 2, 1999
Wyciślok J., Optymalizacja podatkowa. Legalne zmniejszenie obciążeń podatkowych [Tax optimisation. Legitimate reduction of tax burdens], Warsaw: C. H. Beck, 2013
Zolt E., Taxation of investment funds, in: V. Thurony (ed.), Tax Law Design and Drafting, vol. 2, IMF 1998
Legal Acts
Agreement between the Republic of Poland and the Republic of Austria for the avoidance of double taxation with regard to taxes on income and capital, signed in Vienna on 13th January 2004, Journal of Laws 2005, no. 224, item 1921
Agreement between the Government of the Republic of Poland and the Government of the Russian Federation on the avoidance of double taxation with regard to taxes on income and property, done at Moscow on May 22nd, 1992, Journal of Laws 1993, no. 125, item 569
Convention signed in Warsaw on August 20th, 2001 between the Republic of Poland and the Kingdom of Belgium on the avoidance of double taxation and the prevention of tax fraud and tax evasion with regard to taxes on income and property, Journal of Laws 2004, no. 211, item 2139
Multilateral Convention implementing measures of the tax treaty law aimed at preventing base erosion and profit shifting, drawn up in Paris on November 24th, 2016, Journal of Laws 2018, item 1369
Regulation (EU) No 236/2012 of the European Parliament and of the Council of 2012 on short selling and certain aspects of credit default swaps, Journal of Laws UE.L.2012.86.1 of 2012.03.24
Undertakings for the collective investment in transferable securities (UCITS)-Directive 2009/65/EC
Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable in the case of mergers, divisions, divisions, transfers of assets and exchanges of shares concerning companies of different Member States and the transfer of the registered office of an SE or an SCE between Member States, Journal of Laws of the EU 1990 L 225, as amended
Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS)
Council Directive 2009/133/EC of 19 October 2009 on the common taxation system applicable to mergers, divisions, divisions by unbundling, assets and exchanges of shares relating to companies of different Member States and the transfer of the registered office of an SE or an SCE from one Member State to another, Journal of Laws of the EU 2009 L 310
Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010
Act of 15th February 1992 on corporate income tax, Journal of Laws 2020, item 1406, as amended
Act of 23rd April, 1964 Civil Code, Journal of Laws 2020, item 1740, as amended
Act of 15th September 2000, Commercial Companies Code, Journal of Laws 2020, item 1526 as amended
Act of April 20th, 2004 amending act of 15th February 1992 on corporate income tax, Journal of Laws No. 93, item 894
Act of 27th May 2004 on investment funds and management of alternative investment funds, ournal of Laws 2020, item 95, as amended
Act of November 16, 2006 amending act of 15th February 1992 on corporate income tax, Journal of Laws No. 217, item 1589
Act of November 25, 2010 amending act of 15th February 1992 on corporate income tax, Journal of Laws No. 226, item 1478
Act of August 29, 2014 amending the Corporate Income Tax Act, the Personal Income Tax Act and some other acts, Journal of Laws of 2014, item 1328
Court Rulings
Judgment of the Court (Fifth Chamber): Metallgesellschaft Ltd et al (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General
Supreme Administrative Court on September 19th, 2017, II FSK 1964/15
Other Official Documents
Substantiation to the government's bill to amend some acts in order to introduce simplifications for entrepreneurs in tax and economic law, Sejm (VIIIth tenure), project no. 2862. Available at: https://www.sejm.gov.pl/sejm8.nsf/druk.xsp?nr=2862, accessed: 28th February 2021
Internet Resources
BEPS actions. Available at: https://www.oecd.org/tax/beps/beps-actions/, accessed: 28th February 2021
OECD: Hybrid mismatch arrangements, 2012. Available at: https://www.oecd.org/ctp/aggressive/HYBRIDS_ENG_Final_October2012.pdf, accessed: 28th February 2021
OECD: Harmful Tax Competition. An Emerging Global Issue, 1998. Available at: http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/harmful-tax-competition_9789264162945-en#page2, accessed: 30th January 2021
Wymiana udziałów po 1 stycznia 2017 r. [The exchange of shares after January 1st, 2017]. Available at: https://www.rp.pl/Podatek-dochodowy/301029993-Wymiana-udzialow-po-1-stycznia-2017-r.html, accessed: 30th January 2021