Metody unikania podwójnego opodatkowania w świetle wielostronnej konwencji implementującej środki traktatowego prawa podatkowego
Double Taxation Relief Methods of Avoiding under the Multilateral Convention to Implement Tax Treaty-Related Measures (MLI)

Summary/Abstract: The objective of this article is to present the solutions adopted in the Multilateral convention to implement tax treaty-related measures to prevent base erosion and profit shifting, as well as their assessment taking into account the final tax burden of the taxpayer’s income. A far wider application of the ordinary tax credit method and of the instruments to limit the abuse of double taxation treaties is consistent with the current Polish tax policy aims. The amendments provided for in the Multilateral Convention ensure the so-called Capital Export Neutrality (CEN).

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