Zmiana miejsca rezydencji do celów podatkowych i jej wpływ na konkurencyjność niewielkich terytoriów – na przykładzie Andory i Monako
THE CHANGE OF THE RESIDENCE FOR TAX PURPOSES AND ITS INFLUENCE ON COMPETITIVENESS OF SMALL STATES – ON THE EXAMPLE OF ANDORRA AND MONACO

Summary/Abstract: The change of residence for the tax purposes is one of the solutions used in the tax optimisation process. Rich individuals living in high-tax countries, who obtain their income in different states, sometimes decide to move the place of their vital interests to the country with lower taxes. The article analyses how the phenomenon of changing the residence for the tax purposes influences the competitive position of Andorra and Monaco – two countries of great popularity among rich Europeans.

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