Bilateralne umowy podatkowe Polski z państwami kandydującymi w kontekście potencjalnego rozszerzenia UE
Poland’s Bilateral Tax Treaties With the Candidate States in the Context of the EU Enlargement

Summary/Abstract: The article deals with Poland’s treaty policy with EU candidate states in the context of the implementation of MLI provisions and solutions adopted by Poland in bilateral tax agreements with EU Member States in the pre- and post-accession periods. The main axis of the issues analyzed in it is the influence of the Multilateral Convention implementing tax treaty related law measures preventing the erosion of the tax base and the shifting of profits (MLI) on the shape of anti-abusive clauses contained in Poland’s bilateral tax agreements with the EU candidate countries, taking into account their position on the MLI.

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