Tytuł pozycji:
Tax Sparing Credit Clauses and Advance Pricing Agreements as Important Instruments for Tax Optimization
- Tytuł:
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Tax Sparing Credit Clauses and Advance Pricing Agreements as Important Instruments for Tax Optimization
- Autorzy:
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Gajewski, Dominik
- Powiązania:
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https://bibliotekanauki.pl/articles/643480.pdf
- Data publikacji:
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2018-12-17
- Wydawca:
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Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Źródło:
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Financial Law Review; 2018, 12, 4; 17-27
2299-6834
- Język:
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angielski
- Prawa:
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CC BY-NC-ND: Creative Commons Uznanie autorstwa - Użycie niekomercyjne - Bez utworów zależnych 3.0 PL
- Dostawca treści:
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Biblioteka Nauki
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The article is devoted to instruments used by international holding companies in their tax optimization strategies. Some of the most commonly adopted instruments include: tax sparing credit clauses and advance pricing agreements. They are particularly frequently used by related entities operating on the territory of the European Union. The article presents an analysis of these constructions with particular indication of tax effects that have a significant influence on reduction of tax liabilities of related entities operating in various residences for tax purposes. The author demonstrates how these instruments can be adopted in various ways, which are often extremely different from the legislator's intention.