Browsing Artykuły (WPA) by Subject "GAAR"

Repository of Nicolaus Copernicus University

Browsing Artykuły (WPA) by Subject "GAAR"

Sort by: Order: Results:

  • 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 ...

Search repository

Advanced Search


My Account