Available online at www.worldscientificnews.com ( Received 20 June 2018; Accepted 10 July 2018; Date of Publication 18 July 2018 ) WSN 104 (2018) 343-353 EISSN 2392-2192 The remedies for “treaty shopping” in view of current legislation Anna Niziołek a , Damian Dobosz b Faculty of Law and Administration, Jagiellonian University in Cracow 24 Gołębia Street, 31-007 Cracow, Poland a,b E-mail address: anna.helena.niziolek@student.uj.edu.pl , damian.dobosz@student.uj.edu.pl ABSTRACT The article explains the issue of the “treaty shopping” method which tends to be one of the types of the unlawful tax behaviour. At first, the history of the “treaty shopping” method and its main features are described. The dissertation is focused especially on the examples of the practical use of the third company in a specific contractual relation which ought to be only between two parties. Then, the deliberation presents the combination of using the “treaty shopping” method and “tax heavens” which is frequently practiced by the companies to pay lower tax rates or even avoid paying any taxes. After that, both the positive and the negative consequences of the aforementioned tax behaviour are described. The main part of the article delves into the possible remedies for the unlawful tax practices depending on the outlook of each government. The conclusions refer to the effects of decreasing the current number of “treaty shoppers”. Keywords: treaty shopping, remedies, tax avoidance, tax evasion, tax law, sole proprietor, partnership, publicly listed company, share-holding company, legal person 1. INTRODUCTION It is widely acknowledged that almost every company owner would do his best for their venture, especially while considering its profits. While it is true that there is a number