- Tytuł:
- Transfer Pricing as an Institution Supporting the Anti-Optimization Clause in Counteracting Tax Avoidance
- Autorzy:
- Wach, Tomasz
- Powiązania:
- https://bibliotekanauki.pl/articles/2159865.pdf
- Data publikacji:
- 2022-03-31
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Tematy:
-
tax avoidance
harmful tax competition
tax evasion transfer pricing - Opis:
- The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause. The paper discusses the axiology of legal regulations aimed at counteracting tax avoidance practices and the use of non-market prices in relations between related entities. An attempt was made to present the concept of the phenomenon of harmful tax competition, also the essence of tax avoidance, and to contrast this concept with the phenomenon of tax evasion. The phenomenon of tax optimization was also indicated. The relationship between the provisions of the general anti-optimization clause and transfer prices that determine the appropriate state of prices between related entities within the meaning of tax law was also subjected to a detailed analysis.
- Źródło:
-
Financial Law Review; 2022, 25, 1; 110-125
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł