An Eight-Test Framework Grounded in Administrative Court Jurisprudence The General Anti-Avoidance Rule (Klauzula przeciwko unikaniu opodatkowania, hereinafter “GAAR”), codified in Articles 119a through 119f of the Polish Tax Ordinance (Ordynacja podatkowa), empowers the Head of the National Revenue Administration (Szef Krajowej Administracji Skarbowej) to disregard the tax consequences of transactions undertaken principally to obtain a … Continue reading Assessing the Applicability of the General Anti-Avoidance Rule Under Polish Tax Law