International tax avoidance is one of the most current and dynamic legal issues. The new, updated and expanded edition of the publication includes ways of avoiding taxation and the latest legal changes related to the prevention of this phenomenon, including in the area of thin capitalisation, transfer prices, capital gains revenue, the anti-tax clause, trade mark depreciation rules.
The author points out the causes of the "tax migration" of Polish companies to jurisdictions with more favourable tax systems and seeks answers to deeper questions about the nature and objectives of the fiscal policy of the Polish State in the field of income taxes.
Author
Dr. Rafał Nawrot - From 2013 acts as a Managing Partner in Russell Bedford Poland. He is a doctor of legal science, tax advisor, lawyer, graduate of the Faculty of Law and Administration of the University of Warsaw.
In years 2006 - 2011 he worked for Polish and international tax advisory companies (ISP Modzelewski and Partners, KPMG, Consulco International).
Lecturer and lecturer at Postgraduate Tax Law Studies at the Faculty of Law and Administration of the University of Warsaw, as well as author of more 60 scientific publications on Polish and international tax law, including 8 books on legal and tax matters.
He specializes in the issues of international tax law, tax avoidance, national and cross-border legal restructuring and taxation.