The Tax Avoidance Clause: Do We Want it, Do We Need it?
The aim of this paper is to outline the institution of the tax avoidance clause which has recently been re-introduced to the Polish legal system. The clause is known in many legal systems worldwide, and always arouses numerous controversies, which arise primarily from the subjectivity as well as, p...
| Published in: | Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Adam Mickiewicz University, Faculty of Law and Administration of the Adam Mickiewicz University Poznań
2017-12-01
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| Subjects: | |
| Online Access: | https://pressto.amu.edu.pl/index.php/ppuam/article/view/12215 |