Wydawanie interpretacji przepisów prawa podatkowego w Polsce i innych wybranych krajach Unii Europejskiej

Artur Gostomski

Published : 2011-10-30

Vol. 37 (2011)

Advanced Tax Rulings in Poland and other Selected Countries of the European Union

Artur Gostomski

Abstract

Objective of this article is to familiarize reader with main features of the Polish system of advanced tax rulings compared with selected EU Member States. Presentation of the main solutions which are used in other countries can lead to discussion about best practices and provide background for discussing possible changes in the Polish system, information used for preparing this article are publicly available, however a lot of information was gathered directly from representatives of the tax administrations, which are presented in the text.(original abstract)

Keywords:

Public finance, Taxes, Tax regulations

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Gostomski, A. (2011). Advanced Tax Rulings in Poland and other Selected Countries of the European Union. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 37(37). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1405

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