Temat: tax optimization - Katalog OPAC zbiorów

Skocz do pozycji: 1.

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

Skocz do pozycji: 2.

Tytuł:: Wybrane instrumenty optymalizacji podatkowej wykorzystywane w mikroprzedsiębiorstwach – ocena i perspektywy zmian
Selected tax optimization instruments in microenterprises: assessment and prospects for change
Autorzy:: Joanna, Szlęzak-Matusewicz
Powiązania:: https://bibliotekanauki.pl/articles/7471175.pdf
Data publikacji:: 2019
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: tax optimization
small taxpayer
forms of taxation
tax card
lump sum on registered income
tax deductible costs
Opis:: The aim of this article is to overview the most important tax optimization instruments for microenterprises in Poland and critically assess them in order to formulate de lege ferenda proposals. The considerations in the article are based on the provisions of the Polish Personal Income Tax Act, the Corporate Income Tax Act, the Value Added Tax Act, and the Act on Local Taxes and Fees. The author analyses such instruments as quarterly settlement of income taxes and VAT, cash method in VAT, and reliefs addressed to micro-enterprises. The attention was also paid to real estate tax relief granted by the Polish municipalities in exchange for investments made by entrepreneurs.
Źródło:: Studia BAS; 2019, 2(58); 85-107
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

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