@misc{Domagała_Sebastian_Ogólne_2018, author={Domagała, Sebastian}, copyright={Copyright by Uniwersytet Wrocławski}, howpublished={online}, year={2018}, publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii}, language={pol}, abstract={The subject of the study is an analysis of provisions aimed at counteracting tax avoidance practices. The regulations have a direct impact on functioning of the internal market. The article defines the concept of the “consequences of implementing the ATAD Directive” based on the positions of tax authorities. The research also provides an introduction to German tax law of corporate taxation on foreign contracts}, title={Ogólne informacje i konsekwencje wprowadzenia Dyrektywy ATAD w polskiej regulacji prawnej}, keywords={The Anti-Tax Avoidance Directive, controlled foreign corporation, exit tax, tax on natural persons, tax on legal persons}, }