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Browsing Artykuły (WPA) by Subject "abuse of tax law"

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Browsing Artykuły (WPA) by Subject "abuse of tax law"

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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 ...

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