Browsing Institutt for offentlig rett by Author "Kuzniacki, Blazej"
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Kuzniacki, Blazej (Journal article / Tidsskriftartikkel / PublishedVersion; Peer reviewed, 2018)This article demonstrates that after the seemingly incorrect implementation of Articles 7–8 of the ATAD, the Polish CFC rules have become blatantly incompatible with the free movement of capital to the extent of their ...
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Kuzniacki, Blazej (Journal article / Tidsskriftartikkel / PublishedVersion; Peer reviewed, 2012)
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Kuzniacki, Blazej (Journal article / Tidsskriftartikkel / AcceptedVersion; Peer reviewed, 2017)This article demonstrates that tax avoidance via controlled foreign companies (CFCs) established in the most favourable tax environments among EU Member States such as Ireland, Luxembourg, the Netherlands, and Cyprus, ...