- Tytuł:
-
Outsourcing suwerenności podatkowej na przykładzie standardów cen transferowych
Outsourcing of tax sovereignty using transfer pricing standards as an example - Autorzy:
- Lipka, Krzysztof
- Powiązania:
- https://bibliotekanauki.pl/articles/32304173.pdf
- Data publikacji:
- 2023
- Wydawca:
- Kancelaria Sejmu. Biuro Ekspertyz i Oceny Skutków Regulacji
- Tematy:
-
sovereignty
transfer pricing
international tax law - Opis:
- The Westphalian definition of sovereignty has been well established over the centuries. However, in the 21st century it gradually has become insufficient to explain relations between states and other actors. In some spheres, hitherto regarded as attributes of sovereignty, we can see the slow but systematic withdrawal of states from their law-making role. There are even phenomena known as the privatization and outsourcing of sovereignty. This is also the case with finance and financial law. Within it an area in which the role of the state and external organizations in creating norms that determine the form of domestic regulations has been consistently evolving for several decades is transfer pricing.
- Źródło:
-
Zeszyty Prawnicze BAS; 2023, 4(80); 25-41
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł