Poland’s tax treaty policy in the post-BEPS era an overview
Poland’s tax treaty policy in the post-BEPS era an overview
Author(s): Ziemowit KukulskiSubject(s): Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation, Commercial Law, Comparative Law
Published by: EDITURA ASE
Keywords: bilateral tax treaty; Multilateral Convention (the MLI); OECD Model; UN Model; tax treaty policy and practice; anti-BEPS measures;
Summary/Abstract: This paper deals with Poland’s tax treaty policy in the post-BEPS era. The author analyses the impact of the MLI, and changes introduced to the OECD and UN Models in2017 on tax treaties Poland is party to in post-BEPS era. The study concentrates around the research question of whether these tax treaties could be seen as a pattern for the future in the area of implementation of anti-BEPS measures.
Journal: European Business Law Journal
- Issue Year: 3/2023
- Issue No: 2
- Page Range: 38-49
- Page Count: 13
- Language: English
