Vol 27, No 2 (2018)

Table of Contents

Title-Page and Table of Contents
 
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1

Articles

Multilateral Convention (MLI) – Tax Evolution or Revolution?
Agnieszka Franczak
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9
BEPS 13: CBCR – Country-by-Country Reporting
Jadwiga Glumińska-Pawlic, Hanna Szarpak
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23
An Unlawful Threat as a Statutory Feature of Criminal Offences Under Article 245 of the Polish Criminal Code. Considerations Connected with the Supreme Court and Appellate Courts Jurisprudence
Adam Górski, Krzysztof Michalak, Marcin Klonowski
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37
Transfer Pricing and Selected Problems Related to Their Implementation
Edyta Jóźwiak, Piotr Herman
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53
The Voivodeship Governor’s Role in Health Safety
Mirosław Karpiuk, Jarosław Kostrubiec
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65
Liability of Juveniles Under Article 10 § 2 of the Criminal Code for Various Forms of Criminal Cooperation. Part One
Marek Kulik
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77
Constitutional Issues Arising from the Principal Purpose Test: The Lesson from Poland
Błażej Kuźniacki
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95
Automatic Exchange of Information on the Issued Tax Interpretations in the Context of a Taxpayer’s Rights
Joanna Mach
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117
The BEPS Influence on Tax Information Exchange
Dominik Mączyński
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127

Commentaries on judicial decisions

Commentary on the Verdict of the Court of Appeal in Szczecin of April 26, 2017 (II AKa 191/16, LEX No. 2295144)
Magdalena Budyn-Kulik
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145
Commentary on the Decision of the Supreme Court of January 11, 2017 (III KK 196/16, OSNKW 2017, No. 5, Item 25)
Marcin Klonowski
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153
Commentary on the Judgment of the Appellate Court in Wrocław of November 22, 2017 (II AKa 341/17)
Aneta Michalska-Warias
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165
Commentary on the Supreme Administrative Court’s Judgment of September 13, 2016 (II OSK 3028/14) Regarding the Consideration of the Owner Interest in the Building Object and the Value of Protected Law in the Event of a Change in the Method of Use of the Object
Sławomir Zwolak
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173

Review articles

Brygida Kuźniak, Milena Ingelevič-Citak (red.), Ius cogens – soft law. Dwa bieguny prawa międzynarodowego publicznego, Kraków 2017, pp. 479
Piotr Łaski, Piotr Obacz
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187
Grażyna Szpor, Jawność i jej ograniczenia, t. 1: Idee i pojęcia, Warszawa 2016, pp. 290
Wojciech Taras
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193