Who Must Demonstrate the Purpose of a Transaction? An Analysis of Eight Judgments of the Supreme Administrative Court of Poland, August 22, 2023 (Case Nos. III FSK 354/23 through III FSK 495/23) Introduction On August 22, 2023, the Supreme Administrative Court of Poland (Naczelny Sąd Administracyjny, hereinafter “SAC”) delivered eight judgments in Cases III FSK … Continue reading The Burden of Proof in GAAR Proceedings