Suchergebnisse

Economic achievements of Interwar Poland: Traditions and challenges The economic policy of Interwar Poland was shaped by two outstanding personalities –Władysław Grabski and Eugeniusz Kwiatkowski. Grabski represented the tradition of liberal economic policy, macroeconomic balance and openness. Kwiatkowski has become a symbol of economic self-sufficiency, independence from outside world and of statism. Interwar Poland faced four big challenges: unification, macroeconomic stabilisation, capitalisation and modernisation, and it succeeded in all those fields. However, the problem of social and national integrity remained unsolved.

The economic policy of Polish governments changed but can be broadly divided into two groups. The first encompassed periods when Polish policy belonged to awidelydefined world mainstream. The second –those when Polish governments attempted alternatives tothe mainstream, looking for various ways of "taking ashortcut". In general, the first group helped economic development, the second hindered it, isolating the country from the world economy. The first group included the entire interwar period, when autarchic tendencies were mainstream, as well as the years 1944–1947 and 1989–2015. ; Polityka gospodarcza rządu polskiego przechodziła różne fazy, które jednak generalnie można podzielić nadwie grupy. Do pierwszej należały te, kiedy polityka polska mieściła się wgłównym nurcie przemian światowych. Do drugiej te, kiedy władze polskie stawiały naalternatywne wobec mainstreamu rozwiązania, ulegając pokusie "pójścia naskróty". Generalnie można powiedzieć, że pierwsze przyczyniały się do rozwoju kraju, adrugie sprowadzały jego rozwój namanowce, izolując od gospodarki światowej. Do pierwszej grupy można zaliczyć cały okres międzywojenny, łącznie zlatami 30., kiedy totendencje autarkiczne były właśnie mainstreamowe, lata 1944–1947 ilata 1989–2015.

The article begins with the genesis of oil extraction and usage in Galicia, and concentrates on the interwar period. It shows the evolution of the usage of oil, from lighting towards combustion engines, and follows the structural problems this posed for the sector. It maps out extraction between particular oil fields, and explores how the profile of production changed over time. Finally, it deals with the role of foreign capital, the processes of monopolisation, and the impact of the sector on the local society.

The paper provides an account of the history of aviation industry in Poland in the communist era (1944-1989). The author analyses development barriers the sector coped with during the period in which the endeavours in the field ended both with success or in failure. The development barriers for the Polish aviation at the time had predominantly political provenance, and stemmed not only from the country's dependence on the USSR, but also from the national-level party bureaucracy. Aside from the literature on the subject, the article heavily relies on tdata from personal sources of information and recollected by the author. (original abstract)

The article pertains to the tax issues arising from the COVID-19 pandemic in respect of cross- border workers. The main issue is the impact of the restriction in cross-border movements during the pandemic on the determination of the place of work. The authors refer to two situations. The first is when a Polish worker employed by a Polish employer and working abroad cannot return to Poland. The second is when he or she performs work at home in Poland instead of at the normal place of work abroad. The authors consider the legal fiction of carrying out work in the place where it would have been done before the pandemic as a rational solution. However, they are strongly critical of the introduction of such solution via the Mutual Agreement. ; The article is, inter alia, the result of research carried out by Wojciech Morawski under the grant funded by the National Science Centre (Poland) No. 2019/35/B/HS5/00554 "Interpretation of tax law in the context of passing time" ; Wojciech Morawski: wmoraw@umk.pl ; Błażej Kuźniacki: blazej.kuzniacki@gmail.com ; Wojciech Morawski is Associate Professor at the Nicolaus Copernicus University in Toruń and the Head of the Department of Public Finance, at the Faculty of Law and Administration, Nicolaus Copernicus University, in Toruń, Poland. ; Błażej Kuźniacki is Assistant Professor in the Department of Administrative, Constitutional and Labour Law, Lazarski University, Poland, and Assistant Professor in the Amsterdam Centre for Tax Law, at the University of Amsterdam, Netherlands. ; Wojciech Morawski - Nicolaus Copernicus University in Toruń, Poland ; Błażej Kuźniacki - Lazarski University, Poland; University of Amsterdam, Netherlands ; Ault H., Improving the Resolution of International Tax Disputes, "Florida Tax Review" 2005–2005, no. 7. ; Barrett G., Protecting Legitimate Expectations in European Community Law and in Domestic Irish Law, (in:) Yearbook of European Law 2020. ; Bingham T., The Rule of Law, Penguin 2010. ; Cai Q., Zhang P., A Theoretical Reflection on the OECD's New Statistics Reporting Framework for the Mutual Agreement Procedure: Isolating, Measuring, and Monitoring, "Journal of International Economic Law" 2018, no. 21. ; Casady C.B., Baxter D., Pandemics, public-private partnerships (PPPs), and force majeure | COVID-19 expectations and implications, "Construction Management and Economics" 2020, no. 38. ; Chorążka J., Rzeżnicka K., Nowe Polsko-Niemieckie Porozumienie Wpływa na Opodatkowanie Pracy Zdalnej Pracowników Transgranicznych, https://studio.pwc.pl/aktualnosci/alerty/ polsko-niemieckie-porozumienie-wplywa-na-opodatkowanie-pracy-zdalnej-pracownikowtransgranicznych. ; Frowein J.Abr., Hahn M.J., The Participation of Parliament in the Treaty Process in the Federal Republic of Germany-Europe, "Chicago-Kent Law Review" 1991, vol. 67, Issue 2, https://core.ac.uk/download/pdf/217423164.pdf. ; Gardiner R., Treaty Interpretation, Oxford 2008. ; Hattingh J., The Multilateral Instrument from a Legal Perspective: What May Be the Challenges?, "Bulletin International Taxation" 2017, no. 71. ; Kaczor K., (in:) M. Jamroży, A. Cloer (eds.), Umowa o unikaniu podwójnego opodatkowania z Niemcami, Warsaw 2007. ; Kiraz Ş.E., Üstün E.Y., COVID-19 and force majeure clauses: an examination of arbitral tribunal's awards, "Uniform Law Review" 2020, no. 25. ; Kostić S.V., In Search of the Digital Nomad: Rethinking the Taxation of Employment Income under Tax Treaties, "World Tax Journal" 2019, no. 5. ; Morawski W., Opodatkowanie Dochodów z Pracy Najemnej w Świetle Umów o Unikaniu Podwójnego Opodatkowania (Cz. 1), "Przegląd Podatkowy" 2006, no. 9. ; Makimoto T., Manners D., Digital Nomad, Wiley 1997. ; Oats L., Miller A., Mulligan E., Principles of International Taxation, Bloomsbury 2017. ; OECD, Model Tax Convention on Income and on Capital (Full Version), https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-full-version_9a5b369e-en. ; OECD, The Updated Guidance on Tax Treaties and Impact of the COVID-19 Pandemic, 15 (21 January 2020), https://www.oecd.org/tax/treaties/guidance-tax-treaties-and-the-impact-of-the-covid19-crisis.htm. ; Parliament's Role in International Treaties, Bundestag, https://www.bundestag.de/resource/blob/509982/1316a1c42f1a8ee8a04cc65640d8af40/WD-2–038-17-pdf-data.pdf. ; Pötgens F., Income from International Private Employment, IBFD 2007. ; Pötgens F., Stand-By Fee Taxable in Residence State Under Art. 15 of the OECD Model, "European Taxation" 2008, no. 2. ; Rust A., Germany: Taxing Right for a Golden Handshake and the Effect of a Mutual Agreement between the Competent Authorities, (in:) E.C.C.M. Kemmeren et al. (eds.), Tax Case Law Around the Globe 2016. ; Schønberg S., Legitimate expectation in administrative law, Oxford 2000. ; 26 ; 4 ; 95 ; 110

The political discourse in Poland in the final years before the fall of communism in 1989, was based on a strong opposition between the authorities and the rest of society. Even then, however, support for the opposition was not unanimous, and it was even less so in previous years. Most Poles considered the communist system forced, exogenous, oppressive, unacceptable, and supported by the Soviet threat. Still, individual reactions were varied: there were different paths to be taken through communism. The authors of the paper discuss how these paths contributed to differing recollections of the period. They focus on the collective memory of political parties and politicians, particularly on the controversial question of collaborating with the communist regime and the rights to veteran status among the former opposition members. It is a story of two types of memory: the one stressing reconciliation and the other pushing the distinction between former regime representatives and democratic opposition members

The political discourse in Poland in the final years before the fall of communism in 1989, was based on a strong opposition between the authorities and the rest of society. Even then, however, support for the opposition was not unanimous, and it was even less so in previous years. Most Poles considered the communist system forced, exogenous, oppressive, unacceptable, and supported by the Soviet threat. Still, individual reactions were varied: there were different paths to be taken through communism. The authors of the paper discuss how these paths contributed to differing recollections of the period. They focus on the collective memory of political parties and politicians, particularly on the controversial question of collaborating with the communist regime and the rights to veteran status among the former opposition members. It is a story of two types of memory: the one stressing reconciliation and the other pushing the distinction between former regime representatives and democratic opposition members ; Dyskurs polityczny w Polsce w ostatnich latach przed upadkiem komunizmu w 1989 r. Opierał się na silnej opozycji między władzą a resztą społeczeństwa. Nawet wtedy poparcie dla opozycji nie było jednogłośne, a było jeszcze mniej w poprzednich latach. Większość Polaków uważała system komunistyczny za wymuszony, egzogenny, opresyjny, nieakceptowalny i wspierany przez radzieckie zagrożenie. Jednak indywidualne reakcje były zróżnicowane: w komunizmie były różne drogi. Autorzy artykułu omawiają, w jaki sposób te ścieżki przyczyniły się do odmiennych wspomnień z tego okresu. Skupiają się na zbiorowej pamięci partii politycznych i polityków, w szczególności na kontrowersyjnej kwestii współpracy z reżimem komunistycznym i praw do statusu weterana wśród byłych członków opozycji. Jest to opowieść o dwóch rodzajach pamięci: jednej podkreślającej pojednanie, a drugiej przepychającej rozróżnienie między byłymi przedstawicielami reżimu a członkami demokratycznej opozycji.

The political discourse in Poland in the final years before the fall of communism in 1989, was based on a strong opposition between the authorities and the rest of society. Even then, however, support for the opposition was not unanimous, and it was even less so in previous years. Most Poles considered the communist system forced, exogenous, oppressive, unacceptable, and supported by the Soviet threat. Still, individual reactions were varied: there were different paths to be taken through communism. The authors of the paper discuss how these paths contributed to differing recollections of the period. They focus on the collective memory of political parties and politicians, particularly on the controversial question of collaborating with the communist regime and the rights to veteran status among the former opposition members. It is a story of two types of memory: the one stressing reconciliation and the other pushing the distinction between former regime representatives and democratic opposition members.