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dr hab. Dominik J. Gajewski
ORCID: 0000-0002-7935-9221
Habilitated doctor of legal sciences, professor of the
SGH Warsaw School of Economics, head of the Tax
Law Department of the Warsaw School of Economics;
head of the Analysis Center and SGH Tax Studies;
team leader Economic Analyzes at the Supreme
Administrative Court Office; judge of the Provincial
Administrative Court in Warsaw (from 2017
delegated to the Finance Chamber of the Supreme
Administrative Court); member of the Council for
DOI: 10.33226/0137-5490.2020.5.3
JEL: K22, K33, K34 (artykuł w języku angielskim)

The subject-matter of the article is a holding company used by entities with cross-border capital links.
Employment of this mechanism is a significant solution adopted in tax optimization strategies. The tax effectiveness of this solution is closely connected with certain tax jurisdictions in Europe. Undoubtedly, it is an innovative hybrid solution. This article analyses the multifaceted nature of the practice of using a holding company. The specific nature of the
tax legislation applicable in individual European countries (with particular attention paid to tax havens) is of key importance for the tax effectiveness of a holding company.

Keywords: international tax law; tax planning; holding company

Habilitated doctor of legal sciences, professor of the
SGH Warsaw School of Economics, head of the Tax
Law Department of the Warsaw School of Economics;
head of the Analysis Center and SGH Tax Studies;
team leader Economic Analyzes at the Supreme
Administrative Court Office; judge of the Provincial
Administrative Court in Warsaw (from 2017
delegated to the Finance Chamber of the Supreme
Administrative Court); member of the Council for the
Prevention of Tax Avoidance at the Minister of
Finance; editor-in-chief of the scientific journal

"Analizy i Studia CASP"; author of over 190 peer-
reviewed scientific publications (including seven

monographs) in the field of international and
domestic tax law; manager SGH Postgraduate Studies
- Taxes in the national and international trade.