- Tytuł:
- The remedies for “treaty shopping” in view of current legislation
- Autorzy:
-
Niziołek, Anna
Dobosz, Damian - Powiązania:
- https://bibliotekanauki.pl/articles/1177369.pdf
- Data publikacji:
- 2018
- Wydawca:
- Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
- Tematy:
-
legal person
partnership
publicly listed company
remedies
share-holding company
sole proprietor
tax avoidance
tax evasion
tax law
treaty shopping - Opis:
- The article explains the issue of the “treaty shopping” method which tends to be one of the types of the unlawful tax behaviour. At first, the history of the “treaty shopping” method and its main features are described. The dissertation is focused especially on the examples of the practical use of the third company in a specific contractual relation which ought to be only between two parties. Then, the deliberation presents the combination of using the “treaty shopping” method and “tax heavens” which is frequently practiced by the companies to pay lower tax rates or even avoid paying any taxes. After that, both the positive and the negative consequences of the aforementioned tax behaviour are described. The main part of the article delves into the possible remedies for the unlawful tax practices depending on the outlook of each government. The conclusions refer to the effects of decreasing the current number of “treaty shoppers”.
- Źródło:
-
World Scientific News; 2018, 104; 337-347
2392-2192 - Pojawia się w:
- World Scientific News
- Dostawca treści:
- Biblioteka Nauki
Artykuł