- Tytuł:
-
Aktywność holdingów międzynarodowych w kreowaniu strategii optymalizacji opodatkowania
Tax optimization strategies followed by international holding companies - Autorzy:
- Gajewski, Dominik J.
- Powiązania:
- https://bibliotekanauki.pl/articles/2216696.pdf
- Data publikacji:
- 2016
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
holding company
tax optimization
CCCTB
tax anti avoidance - Opis:
- This article deals with international tax law applicable to holding companies and related issues. Particularly in a time of globalization, international holding companies have been shaping the European economy. Tax optimization is an inextricable element of the tax strategies followed by holding companies, which may take various forms – from an aggressive one to tax optimization which is permitted by law. Tax optimization makes use of numerous legal and financial instruments. The legal consequences of application of such instruments are of immense significance not only for holding companies but for the interest of state budgets as well.
- Źródło:
-
Zeszyty Prawnicze BAS; 2016, 3(51); 11-32
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł