经合组织税收协定范本中的房地产条款及其在波兰法律中的接受

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2023-09-01 DOI:10.4467/22996834flr.23.007.18345

Piotr Gajewski

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引用次数: 0

摘要

本文从房地产公司的角度出发，探讨了房地产条款在波兰法律中的适用问题。本研究以企业所得税法和个人所得税法为依据进行。本文验证了假设，即经合组织示范税收公约中包含的房地产条款的概念构成了一种机制，使房地产所在地的国家能够参与与特定公司股份处置交易相关的利益，以换取对此类交易的法律保护。本研究中使用的研究方法是批判性分析，包括对波兰共和国作为缔约方的税法和国际协定的规定进行语言分析。此外，本文采用的研究方法是对行政法院和税务机关的理论和法理学观点进行分析。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The real estate clause in the OECD model tax convention and its reception into Polish law

This article deals with the issue of the real estate clause and its reception to Polish law as a real estate company. The research was conducted on the grounds of Corporate Income Tax Act and Personal Income Tax Act. The article verifies the hypothesis the concept of the real estate clause included in the OECD Model Tax Convention constitutes a mechanism enabling the countries of the location of the real estate to participate in the benefits arising in connection with the transaction of disposal of shares in a given company in exchange for granting legal protection of such transaction. The research method used in this study was a critical analysis, including a linguistic analysis of the provisions of tax acts and international agreements to which the Republic of Poland is a party. In addition, the research methods used in this article are the analysis of views of doctrine and jurisprudence of administrative courts and tax authorities.

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.