Temat: holding company - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Formy prawno-organizacyjne przedsiębiorstw
Legal-organizational forms of enterprises
Autorzy:: Jagodziński, Andrzej
Powiązania:: https://bibliotekanauki.pl/articles/446888.pdf
Data publikacji:: 2015
Wydawca:: Mazowiecka Uczelnia Publiczna w Płocku
Tematy:: enterprise
non-commercial partnership
commercial partnership
limited partnership
proffesional partnership
share-holding company
limited-liability company
stock-offering company
cooperative
Opis:: The content of the article concentrates around legal-organizational problems of an organization which are distinguished on the basis of incentives leading to start business - in this case we mean commercial enterprises. The aim of the study is to specify the basic legal-organizational forms of an organization permitted by the Polish legal system, their basic characteristics, conditions and choice criteria considering the business establishment ciriteria anticipated in the given legal system, the structure of authority, management methods as well as the issue of responsibility within an organization.
Źródło:: Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne; 2015, 1(21); 79-88
1644-888X
Pojawia się w:: Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

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

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