Nadużywanie przepisów umów o unikaniu podwójnego opodatkowania przez transfer rezydencji podatkowej
Tax treaties abuse by methods of acquiring tax residency.

Summary/Abstract: Purpose — The main purpose of this article is to present the phenomenon of acquiring tax residency and description of its role in international tax planning and the place in tax optimization strategies. Design/ Methodology/approach — Author has used the literature studies methodology. Findings - The result of this articles, it is possible to classify the phenomenon of transfer tax residence as potentially acceptable tax optimization technique. Originality/value — This paper have cognitive value about techniques for apply international tax optimization methods based on acquiring tax residency.

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