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Browsing by Author "Olesińska, Agnieszka"

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Browsing by Author "Olesińska, Agnieszka"

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  • Olesińska, Agnieszka (Uniwersytet Mikołaja Kopernika, 2017)
    Poland has had a GAAR in force since 15 of July 2016. In substantive terms, the conditions for ignoring an arrangement (i.e. ignoring the effectiveness of a transaction or series of transactions) in Poland are similar to ...
  • Olesińska, Agnieszka (2014-05-26)
    A General Anti-Avoidance Rule (GAAR) is currently included in many tax systems to counteract the use (considered abusive) of the optimisation possibilities inherent in tax laws and available to taxpayers. A GAAR is applied ...