Academic Scientific JournalsLegal and Financial Aspects of the Development of Pension Funds in Poland
Keywords:
pension fund, system, reform, pension insuranceAbstract
The aim of the article is to show the impact of pension reform in Poland on the development of pension funds (OFE). The focus is on an analysis of pension funds the functioning of which in recent years has been subject to extensive modifications. It also investigates the level of knowledge about social insurance in Polish society. As a result of a review of the literature and documents published by Poland and EU member states, a synthetic study of legal and financial aspects regarding the development of Open Pension Funds (OFE) during a period of intense systemic changes in Poland is offered. The article expands and organizes knowledge about the functioning of pension funds in Poland and makes it possible to look critically at their development and the transformations leading to the liquidation of Open Pension Funds. The described results of these analyses are of a partial nature and constitute a fragment of broader research carried out by the authors.
Downloads
References
Alvarez M., et al: Aproximacion al concepto de beneficiario efectivo, Approach to the Concept of Effective Beneficiary Available at: mnhttp://fcea.edu.uy/Jornadas_Academicas/2016/Ponencias/Contabilidad/Marziali,%20Alvarez%20y%20Garcia.pdf, access date 10th June 2018.
Brook, B.: Perspectives of the Codification of the Concept of a Beneficial Owner in the Russian Tax Legislation, Law no. 8. С (2014).
Collier R. Relevance of the OECD BEPS Project to Derivatives and Financial Instruments, Derivatives & Financial Instruments Vol. 16, No. 6 (2014).
Danon, J. R.: Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups, Bulletin for International Taxation Vol. 72, No. 1 (2018).
Eckert, J.-B. et al: Switzerland: The concept of beneficial ownership in double tax treaties in the context of financial transactions (2017), Available at: http://www.internationaltaxreview.com/Article/3745736/Switzerland-The-conceptof-beneficial-ownership-in-double-tax-treaties-in-the-context-of-financial.html, access date 1st June 2018.
Hagmann, Fr.: Beneficial Ownership - a concept in identity crisis, Lund: Lund University, 2017.
Kotlyarov, M.: The Concept of Beneficial Ownership in the OECD Model Tax Convention 2010: A Critical Analysis, Yekaterinburg, 2015.
Malek B. The concept of beneficial ownership in tax treaty practice, Lausanne: University of Lausanne, 2018.
Pérez J. D. P.: Are the LOB provisions efficient measures to prevent tax treaty hopping by taxpayers?, Tilburg: Tilburg University, 2017.
Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 //2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, Paris: OECD Publishing, 2015, Available at https://www.oecd-ilibrary.org/docserver/9789264241695-en.pdf?expires=1524455484&id=id&accname=guest&checksum=DFE00B685562F388C61FBC38A3D6FB03, access date 21st April 2018.
Vallada, F.: Beneficial Ownership under Articles 10, 11 and 12 of the 2014 OECD Model Convention, in: Lang, M. et al: The OECD-Model-Convention and its Update 2014: Schriftenreihe IStR Band 90, Wien: Linde Verlag, 2015.
Yoshimura, K.: Clarifying the Meaning of “Beneficial Owner” in Tax Treaties, Tax Notes International No. 761 (2013).
Legal acts:
Members of the Inclusive Framework on BEPS. Available at: http://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf, access date 29th May 2018.
United States Model Income Tax Convention. Available at: https://www.treasury.gov/resource-center/tax-policy/treaties/Documents/TreatyUS%20Model-2016.pdf, access date: 10th June 2018.
Downloads
Published
How to Cite
Issue
Section
License
Financial Law Review is an open access journal which means that all the articles published are freely available without charge to the reader or his/her institution.
The articles published in Financial Law Review are available under a licence Attribution-NonCommercial-NoDerivs 3.0 Unported (CC BY-NC-ND 3.0)
The Author furnishes a non-exclusive and free-of-charge license to use the his Work without territorial limitations and for an unlimited period.
Archiving policy
All texts from the journal Financial Law Review are published in electronic version. We strive to archive texts in various databases. Archival issues are also available on the platform of the Academic Scientific Journals: https://czasopisma.bg.ug.edu.pl/index.php/flr/index
Moreover articles published in the journal are archived at the Repository of the University of Gdansk.
