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The aim of the article is topresent Poland's position ininternational trade and the importance of the solutions applied inthe common EU trade policy inincreasing the role of Polish trade ininternational commercial exchange. The article discusses the factors determining the turnover of Poland's international trade: achange inthe global economy, growing protectionism of some countries, competitiveness of the Polish economy, an increase inthe number of new free trade agreements concluded by the European Union, and thus by Poland, as one of the Member States. The article presents the findings of qualitative and quantitative analyses. The future of Polish trade will be conditioned by the pursuit of liberalization of the European Union's foreign trade, the exit of the United Kingdom from the EU structures, individual labour inputs and the competitiveness of Polish foreign trade. ; Celem artykułu jest przedstawienie pozycji Polski whandlu międzynarodowym iznaczenia rozwiązań we wspólnej polityki handlowej UE wzwiększeniu roli Polski wwymianie handlowej. Wartykule omówiono czynniki określające obroty handlu międzynarodowego Polski: zmianę koniunktury wgospodarce światowej, rosnący protekcjonizm niektórych państw, konkurencyjność gospodarki Polski, zwiększenie liczby nowych umów owolnym handlu zawartych przez Unię Europejską, atym samym przez Polskę. Wpracy zastosowano metodę jakościową iilościową. Przyszłość wymiany handlowej Polski będą warunkować dążenia do liberalizacji handlu zagranicznego Unii Europejskiej, wyjście Wielkiej Brytanii zUE, jednostkowe nakłady pracy oraz konkurencyjność polskiego handlu zagranicznego.

The following publication elaborates on the notion of international tax competition and international tax avoidance in the light of cross-border public policy. In terms of intercommunity relations, tax competition may be defined as a phenomenon consisting in application of various tax instruments for the purpose of developing a state's economy and prosperity by means of increasing competitiveness of the domestic business activity or attracting foreign investments. Tax competition is a natural consequence of the processes of globalization since in the reality of growing business interrelations, tax considerations exert more and more influence over investment decisions of holding companies. It reveals the dissonance between the interests of the particular member states in the EU and the interest of the European Union as a whole. Usually it is difficult to mark the border between a harmful and an advantageous tax competition.

In this article we show why a major initiative announced by the European Commission in 2006 to reform the EU anti-dumping policy after two years of very intense political activity became bogged down in a fully preserving the legislative status quo. Adapted from the source document.

"Op 1 januari 2019 trad de eerste EU-antibelastingontwijkingsrichtlijn in werking, kortweg ATAD1 genoemd. Deze richtlijn introduceerde drie nieuwe regelingen in de Nederlandse belastingwetten. Deze titel verheldert en schetst voor u als praktiserend fiscalist een compleet beeld van deze regelingen. Inclusief concrete voorbeelden, al dan niet ontleend aan de wetsgeschiedenis. 'ATAD1' werpt een uitgebreid licht op de drie nieuwe regelingen in de Nederlandse belastingwetten die werden geïntroduceerd met de komst van de eerste EU-antibelastingontwijkingsrichtlijn (ATAD1). De regelingen betreffen:- Een regeling in de VPB betreffende de zogenoemde controlled foreign company, kortweg CFC genoemd;- Een algemene renteaftrekmaatregel in de VPB in de vorm van een earningsstrippingbepaling;- Een nieuwe uitstelregeling in de Invorderingswet 1990 voor de exitheffing in de VPB"

The goal of the article is to present a theoretical and practical evaluation of experience of apolitical civil servants working in committee-style preparatory bodies of the Council of the European Union and the European Commission. In the first part the hypotheses resulting from three theories of integration of different range (liberal intergovernmentalism, fusion theory, and deliberative supranationalism) are presented. The second part consists of the verification of those hypotheses, based on an empirical study conducted by the Author in 2013 in the period between January and June. The survey included Polish officials attending the meetings of committees and was followed by interviews.The thesis of the article is based on the assumption that the majority of decisions of the Council and the Commission are actually made in apolitical preparatory bodies. Both "bargaining" and "problem solving" attitudes, representing both political and apolitical models of EU decision making, are present at this level. Theoretically, the most appropriate attitude is the combination of the liberal intergovernmentalism, the fusion theory, and the deliberative supranationalism. Those approaches can serve as general theories of integration and can be used to explain other elements of EU functioning.

The goal of the article is to present a theoretical and practical evaluation of experience of apolitical civil servants working in committee-style preparatory bodies of the Council of the European Union and the European Commission. In the first part the hypotheses resulting from three theories of integration of different range (liberal intergovernmentalism, fusion theory, and deliberative supranationalism) are presented. The second part consists of the verification of those hypotheses, based on an empirical study conducted by the Author in 2013 in the period between January and June. The survey included Polish officials attending the meetings of committees and was followed by interviews.The thesis of the article is based on the assumption that the majority of decisions of the Council and the Commission are actually made in apolitical preparatory bodies. Both "bargaining" and "problem solving" attitudes, representing both political and apolitical models of EU decision making, are present at this level. Theoretically, the most appropriate attitude is the combination of the liberal intergovernmentalism, the fusion theory, and the deliberative supranationalism. Those approaches can serve as general theories of integration and can be used to explain other elements of EU functioning.

During recent transformations of Polish economy the foreign trade is supposed to answer a purpose of acting in favour of acceleration and lowering the costs of development. The diagnosis of the situation indicates a series of disquieting phenomenons such as disbalancing of commercial balance, lowering in export profitability, unfavourable wares structure in foreign exchange and high indebtedness abroad. Hence the tasks for Polish foreign trade policy must focus on the need of rising the competitiveness of export and diminishing import share in the volume of trade. The above task is feasible within the framework of strategy aimed at accelerated development of export and mild reduction of import. In the case of protection policy the point is to determine the scope of the protection and to make a choice of protective means for home market. Lack of perfection in functioning of market mechanisms in present Polish economy justifies today mild kind of protection policy with additionally some rigour builtin the whole of the system. Less efficiency in traditional protective means (custom duties, rates of exchange) suggests appealing to other more selective means (anti-dumping and anti-subventionning procedures, agreements and standards relating to goods quality as well as restructural clause). As far as rates of exchange policy is concerned the basic dilemma is the choice of the kind of the rate. Functional reorientation of the rate of exchange is justified because of disbalanced commercial balance: the range of oscillation should be enlarged and steady monthly devaluation - eliminated; the result should be more importance of reaction on external balance. Main conclusion is the constatation of the need for elaboration of long-term policy in Polish foreign trade - including clearly defined tasks and means to realize them. This shall permit to get optimal the process of solving the dilemmas emerging with more intensity during transformation of the economy. ; Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The European Union currently operates three types of competence: exclusive, shared and supporting (complementary and harmonization). For each country, it is very important autonomous power of taxation and the ensuing independence in shaping tax policy. Countries acceding to the European Union, however, have to reckon with the fact that 80 Artur Kuś Studia z Polityki Publicznej since joining will not have a kind of monopoly on the creation of a fully independent and autonomous tax regulations. EU tax law is primarily the proper functioning of the EU internal market. The aim of the tax legislation is mainly provide income for the state. Thus, the main feature of the national tax law is fiscal function and the EU's - the proper functioning of the internal market. EU tax law in the broad sense (sensu largo) is the collection of EU law (primary and secondary) concerning and affecting the tax law of the Member States. EU tax law in the strict sense (sensu stricto) is a set of rules while EU law relating to and used directly in the tax law of the Member States of the EU. In the simplest terms it can be assumed that these are the rules relating to the taxation mainly indirect taxes.

China's soft-power practice in its international activity boils down to four areas: culture, education, diplomacy, and economy. The most important element of China's soft-power policy seems to be the Belt and Road Initiative (BRI). Announced in 2013, the BRI is a complex, long-term and large-scale strategic political and economic project by the Chinese government with an infrastructure character. In this way, China is seeking to invest its capital surpluses in resurrecting the ancient Silk Road to create railroad and maritime networks with its most important trading partner – the European Union. In these circumstances, in September 2015, the presidents of Central and Eastern EU member states announced the establishment of the separate Three Seas Initiative (TSI), a political and economic project bringing together 12 EU states, including 11 'new' members and Austria. These entities constitute an informal bloc of states between the Adriatic, Baltic and Black seas, though without a permanent secretariat but with rotating leadership. In addition to the lack of a formal structure, the TSI region, located mainly in the EU's eastern part, is characterized by a weaker infrastructure network than Western Europe, lower GDP (except Austria), and high dependence on gas supplies from Russia (except Croatia). To overcome these disparities, the TSI has developed a catalogue of 48 investment priorities in three economic areas: energy, transport, and digitalisation. China's soft-power policy towards the 'new' EU members may be decided by the American patronage of the TSI and the fact that one of the flagship projects is the North-South Gas Corridor, which will enable the sale of American LNG in Central Europe, which has been dependent on gas supplies from Russia, China's partner in the BRI. In the context of the US-China trade war, White House planners recognise Central Europe as both a peripheral and key area for their policy and seek to strengthen the Three Seas project, which may lead to limiting areas of cooperation under the '17+1' format, involving CEE countries and China. On the other hand, the development of better energy, transport and digital connections in the EU's east clearly intersects with China's idea of building a New Eurasian Land Bridge under the BRI to connect the most economically developed edges of Eurasia. The new US strategy towards the countries of the CEE seems to boil down to involvement in specific energy-related projects. Instead of blocking or diminishing BRI-related infrastructure projects in China, they seem in fact to complement the Chinese activity in the CEE. Increased investment by American enterprises in the region may allow the administration in Washington to maintain control of Chinese infrastructure investments, and the US involvement may even lead to the participation of American companies in projects originally started by Beijing.

The article concerns German discussions and plans regarding the future of the European Union and its international role. The fi rst part discusses confl icts or diff erences that burden relations between EU Member States regarding refugee policy, energy policy, the euro currency and arms policy. In addition, phenomena and processes such as nationalism and populism, Brexit and separatism are emphasized. Then the global changes are presented with which the European Union is confronted: the end of Eurocentrism, the US exit from the INF treaty, the future of the nuclear agreement with Iran and the US trade war with China. The rest of the article presents briefl y reactions in Germany, which fall into the mainstream of opinion formation, as well as concepts to overcome crises and shape the role of the European Union: democratization of the EU, the EU as a social union and a new policy of relaxation. ; Artykuł dotyczy niemieckich dyskusji i planów odnośnie przyszłości Unii Europejskiej i jej roli międzynarodowej. W pierwszej części omawiane są konfl ikty względnie różnice, które obciążają stosunki między państwami członkowskimi UE, tyczące się polityki uchodźczej, polityki energetycznej, waluty euro i polityki zbrojeniowej. Ponadto akcentowane są takie zjawiska i procesy, jak nacjonalizm i populizm, Brexit i separatyzm. Następnie prezentowane są globalne zmiany, z którymi konfrontowana jest Unia Europejska: koniec eurocentryzmu, wyjście USA z traktatu INF, przyszłość porozumienia atomowego z Iranem i wojna handlowa USA z Chinami. W dalszej części artykułu przedstawiono pokrótce reakcje w Niemczech, które mieszczą się w głównym nurcie kształtowania opinii, jak również koncepcje pozwalające przezwyciężyć kryzysy i kształtować rolę Unii Europejskiej: demokratyzacja UE, UE jako unia społeczna i nowa polityka odprężania.

The European Union's merchandising policies have been a successful enterprise, whereas sensitive political items of safety, defense and international policies were not its priority. Since the 1990's however the EU tries to define itself in relationship to the rest of the world, of which the Common Foreign and Safety Policy (Gemeenschappelijk Buitenlands- en Veiligheidsbeleid, GBVB) is a good example with which the EU promotes and defends its interests internationally. Moreover, through the GBVB, the EU takes part in crisis control activities, as for example on the Balkans. An analysis of EU interventions and behavior during the wars in Croatia and Bosnia-Herzegovina, with explanations for the limited successes achieved, in particular by lack of its member states to cooperate in a unified action, partly based on differences of opinion, partly on a lack of national profit to be gained from the region concerned. Differences of opinion often based on conflicting national interests, and highly influence - negatively - on the GBVB's effectivity. To be more influential on a global scale, member states should compromise their proper interests into a unified voice, and bind together their bilateral relations into cooperation. Furthermore, problems regarding coherence and continuity exist by means of an often changing chairmanship of the EU, making the flow of information and mandates irregular, therewith reducing the GBVB's into a reactive organ, where dynamic activity is needed. References. O. van Zijl

The subject of considerations are the legal aspects of the influence of the EU climate and energy framework and trade policy on implementation of permanently sustainable forestry. Even though forestry belongs to the competences of Member States and there is no formal establishment of common forest policy in the TFEU, the new LULUCF Regulation and provisions of regulations regarding prevention of illegal timber trade prove that there is an ongoing process of subjecting forestry to the competencies of the European Union to a growing extent as well as reducing the area left to Member States. It must be stated that the platform for expansion of EU regulations on Member States' forestry in terms of land use and timber trade – acts adopted within the trade policy and climate and energy framework – is the principle of sustainable development that derives from international legislation and is also included in the Constitution of the Republic of Poland. This principle is also the foundation for development of the beginnings of common forest policy that emerges at the verge of EU policies. ; Przedmiotem rozważań są prawne aspekty wpływu unijnej polityki klimatyczno-energetycznej oraz handlowej na realizację trwale zrównoważonej gospodarki leśnej. Mimo zaliczenia gospodarki leśnej do kompetencji krajów członkowskich i braku formalnego ustanowienia wspólnej polityki leśnej w TFUE nowe rozporządzenie LULUCF oraz przepisy rozporządzeń dotyczących przeciwdziałania nielegalnemu obrotowi drewnem świadczą o postępującym procesie coraz większego podporządkowania gospodarki leśnej kompetencjom Unii Europejskiej i redukowania obszaru zostawionego krajom członkowskim. Realizując cel rozważań, stwierdzić należy, że płaszczyzną ekspansji unijnej regulacji obejmującej gospodarkę leśną krajów członkowskich w sferze zarządzania gruntami, a także obrotu drewnem, a więc aktów przyjętych w ramach polityki handlowej i klimatyczno-energetycznej, jest zasada zrównoważonego rozwoju wywodząca się z prawa międzynarodowego, uregulowana także w Konstytucji Rzeczypospolitej Polskiej. Zasada ta stanowi również podstawę do kształtowania się zalążków wspólnej polityki leśnej, wyłaniającej się na styku innych unijnych polityk.

Multi-level governance is now an established field of public policy research. In this context there is a need to introduce two new concepts: substantiation of public policy goals and multi- level coordination of public policy goals. In the study based on this assumption a qualitative approach is used. Usefulness of these two concepts was proved by participatory action policy research on one specific goal substantiated and coordinated within Europe 2020 Strategy in the policy area of poverty. In the course of the research (2012-2015) the author was a representative of the network of social NGOs in the governmental body responsible for implementation of the Europe 2020 Strategy in Poland. The main action research tool was an attempt to modify the goal of poverty reduction decided by the government in 2011. In that process rich data was generated, analyzed, interpreted and used for subsequent actions. The effect of the research is a deep insight and understanding of multi-level governance process in a specific policy area and a proposal for two new concepts. Emerging new research areas were proposed and discussed.