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The activity of international holding companies has become crucial for the European economy. In particular, attention should to paid to the tax-related issues, which arise out of the cross-border activity of holding companies. Increasingly, holding companies employ aggressive tax optimisation in their strategies. While the tax policies of individual E.U. Member States have turned out to be of little effectiveness, simultaneously, the lack of a common and harmonised tax policy designed to counteract tax optimisation has become a serious problem for the European Union. Therefore, the European Commission strives to develop a fiscal concept which will - on the one hand - allow to effectively combat international tax optimisation adopted by holding companies and - on the other hand - be integral with the internal tax systems of individual Member States.

Stosunki międzynarodowe są postacią działania ludzi, dlatego powinny stać się obiektem zainteresowania prakseologii jako nauki nastawionej na sprawność działania. Dotychczasowe rozumienie sprawności musi być jednak odmienne od tradycyjnego. Zgodnie z propozycją zawartą w artykule, ludzkie działanie dzieli się na trzy działy – współpracę, walkę oraz rywalizację , którym odpowiadają trzy rodzaje teorii. Charakterystyczne jest to, że współpraca jest grą o sumie dodatniej, walka – grą o sumie ujemnej, natomiast rywalizacja – grą o sumie zerowej. Teoria stosunków międzynarodowych powinna skupiać się na teorii rywalizacji, rozpostartej pomiędzy współpracą a walką. Oznacza to, że teoria stosunków międzynarodowych powinna opierać się na zasadach współpracy i zasadach walki, a teoria polityki międzynarodowej państwa powinna być teorią sterowania w systemie gry o sumie zerowej. ; International relations are a form of human action so they should become the object of praxiology as a science oriented to efficiency. The traditional approach however must be changed. As it suggested in this article, human action is divided into three sections – cooperation, struggling and rivalry, which correspond to three types of theories. It should be added that cooperation is a positive-sum game, struggling – a negative-sum game and rivalry – a zero-sum game. The theory of international relations should be focused on the link between principles of co- operation and principles of struggling. This means that theory of foreign policy should be a theory of control in the zero-sum game system.

The development of cyberspace in the world and its impact on human life is more and more visible. Proper protection of all processes that can negatively affect people's lives is therefore an indispensable element that should accompany this development. Safe cyberspace is also closely related to the internal and external security of each country. The preparation of appropriate, international security guarantees in cyberspace is not only a challenge for individual countries, but above all for global institutions that provide peace. In Europe, the European Union and the Council of Europe should be the leaders in this respect. Lack of legal regulations regarding safe cyberspace is the possibility of exposing people to taking control over their privacy, data theft or other crimes. The implementation of European standards should therefore apply in every country. Governments should additionally emphasize social education and disseminate knowledge about threats in cyberspace. Coordinating these two activities gives hope that the expanding cyberspace in the future will not destroy people's lives. ; Cyberprzestrzeń z roku na rok jest coraz większa, a jej wpływ na życie ludzkie coraz bardziej widoczny. Właściwa ochrona wszystkich procesów, które mogą negatywnie wpływać na życie ludzi, jest zatem niezbędnym elementem, który powinien towarzyszyć szybkiemu rozwojowi informacyjno-komunikacyjnemu. Bezpieczna cyberprzestrzeń jest również ściśle związana z wewnętrznym i zewnętrznym bezpieczeństwem każdego kraju. Przygotowanie odpowiednich międzynarodowych gwarancji bezpieczeństwa w cyberprzestrzeni jest nie tylko wyzwaniem dla poszczególnych krajów, ale przede wszystkim dla globalnych instytucji zapewniających pokój. Unia Europejska i Rada Europy powinny być liderami w tym zakresie. Brak przepisów prawnych dotyczących bezpiecznej cyberprzestrzeni to możliwość narażenia ludzi na przejęcie kontroli nad ich prywatnością, kradzieżą danych lub innymi przestępstwami. Dlatego wdrażanie norm europejskich powinno mieć zastosowanie w każdym kraju. Rządy powinny dodatkowo podkreślać edukację społeczną i rozpowszechniać wiedzę o zagrożeniach w cyberprzestrzeni. Koordynacja tych dwóch działań daje nadzieję, że rozwijająca się cyberprzestrzeń w przyszłości nie zniszczy życia ludzi.

The object of research is the trust problem in the relations of the East and the West. The author in detail analyzes the phenomenon of trust, its principles and distinctive signs. Special attention is paid to conditions of formation of trust as on micro (between individuals) and at the macro level (between societies). The author connects the trust problem with a categorization "friend-or-foe", considered in the civilization aspect of the subject. Thus, the author in the research used the case study method and content analysis. The novelty of research consists in approach to understanding intensity between civilizations of the East and the West through a problem of the possibility of confidential relations between them. The author comes to a conclusion that in the modern international relations there is a paradoxical situation: the trust measure between the countries decreases, in volume time as it is possible to cope with new calls and threats only through consolidation of the world community on the basis of mutual trust.

The object of research is the trust problem in the relations of the East and the West. The author in detail analyzes the phenomenon of trust, its principles and distinctive signs. Special attention is paid to conditions of formation of trust as on micro (between individuals) and at the macro level (between societies). The author connects the trust problem with a categorization "friend-or-foe", considered in the civilization aspect of the subject. Thus, the author in the research used the case study method and content analysis. The novelty of research consists in approach to understanding intensity between civilizations of the East and the West through a problem of the possibility of confidential relations between them. The author comes to a conclusion that in the modern international relations there is a paradoxical situation: the trust measure between the countries decreases, in volume time as it is possible to cope with new calls and threats only through consolidation of the world community on the basis of mutual trust.

The aim of the article is to introduce and explain the concept of the Three Seas Initiative, to show the external perspective of this new regional cooperation format, and to briefly discuss the articles and reviews found in the journal's volume.

The article discusses the relationship between the occurrence of international conflicts and the desire of states to implement their own geopolitical interests. The key factor in the emergence of conflicts is the concept of an inter-civilization clash by Samuel Huntington, where the role of states in the formation of the international system is the trigger for decision-making. The author states that in modern conditions Russia defends its interests, which should not be perceived by other actors of international relations as a threat, but as competition.

This book explores the issue of environmentally-induced migrations from the point of view of international human rights law, international humanitarian law, international refugee law and international law of statelessness. Last few years have become a period of unprecedented growth in the number of studies devoted to the forced migration caused by climate change. The book by professor Jane McAdam, published by Oxford University Press, differs significantly from previous studies in this area. The focus of the author became a state responsibility for the situation of climate-change induced displaced people with a particular focus on legal aspects of this problem. The basis of the author`s considerations are four particular areas of public international law: international human rights law, international humanitarian law, international refugee law and international law of statelessness. The issue of climate change-induced displacement is now becoming a growing challenge for public international law. The growing number of climate change migrants becomes a challenge for the international istitutions dealing with humanitarian assistance. Sea level rise become a factor of specific legal problems, such as climatic deterritorialization of the state, state succession on the new territory, the status of people forced to leave their country submerged under the waters of ocean (forced migrants?, refugees?, stateless people?, citizens of the former country continuing its status within a new territory?).

Organized crime did not arise suddenly, it is an occurrence that dates back to the nineteenth century. Its modern form is characterized by exceptional diversity both in terms of goods threatened by its impact, as well as the forms in which it manifests itself. The main area of threats are drug production and trafficking. It is a global problem and the links of organized crime groups cover the whole world, regardless of the system, political or economic situation of a given country. The international drug crime has been developed too rapidly and individual governments are not abble to cope with it. Countries have been confronted with joining forces and creating a strong legal instrument, based on international cooperation, which will be able to give the relevant national authorities the right powers to counter organized drug crime. The aim of the article is to present the legislative and institutional dimension of the fight against organized drug crime in the global, european and national perspective.