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Digital economy changes not only behavior of managers and companies but also how states are governed. Expansion of digital services brings new possibilities of taxation and governments respond, otherwise they would face a drop in tax revenues. Whereas the modern economy tends to be more global, this digital tax issue is also consider by international organizations, e.g. OECD or the European Union. Both initiatives are based on international agreement how should be taxed the revenues from digital services. The size of the company is a basic assumption of digital taxation. It is important to mention that these international solutions tend to apply conditions which are more suitable for bigger countries because they have larger impact in these organizations. On the other hand, digital taxation mostly affects American companies therefore it is appropriate to discuss digital taxation with US politicians. All that confirms the experience of France which itself has applied their version of digital tax. The Czech Republic is one of the other countries which discusses the possibility of new digital tax. Overall, the tax systems have to be changed to reflect new types of services. There is no best solution but international organizations offers a suitable platform for discussions.

This contribution monitors position of banks in international tax planning. From this perspective, there are two views, by which the banks have to be seen: banks as intermediary and banks as multinational companies with interest in reduction of their tax liabilities. Banks can be assistants for their clients when it comes to the tax avoidance but there are differences between their attitudes to clients with tax avoidance tendencies. Clients of banks mainly accents financial secrecy, in which Switzerland is consider being one of the best. Banks' tax avoidance is different problem and there are also differences between them in this case. Countries, which are magnet in their profit shifting schemes, are Luxembourg or Ireland in EU and some of the Caribbean islands. Clients and banks prefer different countries in their tax planning activities and this is caused by their different needs. On the one hand, clients appreciate secrecy, on the other hand, banks' profit shifting process does not require it at the first place and they can focus on reducing of their tax costs or changing location for investment purposes.

The purpose of this article is to diagnose the state of resources of natural areas under legal protection and to attempt to assess the importance of naturally valuable areas for rural development in the province Lower Silesia in 2005-2018. This study uses desk research methods: descriptive, analytical, and mathematical and statistical (using Excel software). It presents the use pattern of the total area of these lands, according to the forms of protection of their area and subregions administratively separated in this voivodeship. It pays attentions to selected possibilities of multifunctional rural development in Lower Silesian Voivodeship, the source of which are the values of the local natural environment. Analysis of source data showed that in Lower Silesia the total area of naturally valuable areas increased, which are under legal protection. Such areas contribute to the multifunctional development of villages and agriculture. Based on the analysis of specialized studies, it was found that in the vicinity of valuable natural and landscape areas in Lower Silesia, various forms of innovative tourism are developing (eco-agrotourism, thematic villages) and organic farming. This is a favorable phenomenon for ecological (better climate, greater biodiversity) and socio-economic (new jobs in rural areas) reasons.