The Legal Status of Inheritance and Gift Tax Treaties in Central and Eastern Europe – A Polish Perspective

Journal
Author
Szczepański, J.K.
Country
Poland
Published Date
Issue
European Taxation 2015 (Volume 55), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article explores the potential continuity of statehood in relation to inheritance and gift tax treaties from a Polish perspective, including an analysis of the legal status, both domestically and internationally, of treaties that predate the 1989 political transformation.