- Tytuł:
- Methods of Tax Optimisation with the Use of Tax Havens
- Autorzy:
- Burandt, Patrycja
- Powiązania:
- https://bibliotekanauki.pl/articles/1789245.pdf
- Data publikacji:
- 2021-06-30
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Tematy:
-
tax havens
offshore companies
taxes
tax law
tax avoidance - Opis:
- The present study is concerned with chosen methods employed in a legal and illegal way by the taxpayers in order to reduce their tax burdens by the use of tax havens. The aim of this article is to elaborate on the phenomenon of tax competition, in particular, ways of using it for the purpose of tax optimisation. The essence of a tax haven introduced at the beginning serves as an introduction to the remaining content and lets one understand the outline of the discussed phenomenon. The presented methods cannot be considered a legal advice, but only an objective characteristic.
- Źródło:
-
Financial Law Review; 2021, 22, 2; 78-93
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł