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    Wyświetlanie 1-5 z 5
    Tytuł:
    Taxation Rules for Alternative Investment Companies
    Autorzy:
    Prus, Wojciech
    Powiązania:
    https://bibliotekanauki.pl/articles/2091855.pdf
    Data publikacji:
    2021-10-28
    Wydawca:
    Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
    Tematy:
    alternative investment company
    exemption from taxation
    hybrid structures
    Opis:
    This article deals with tax rules for alternative investment companies. The main aim of the contribution is approximation of the specifics of income taxation and also the answer to the question whether companies of this type can be used more widely outside Poland for the purposes of international tax planning.
    Źródło:
    Financial Law Review; 2021, 24, 4; 122-135
    2299-6834
    Pojawia się w:
    Financial Law Review
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    New Architecture Of Business Off-shorization Relationships In Vector: BEPS Rules – Cryptocurrency
    Autorzy:
    Katrych, Olena
    Frolova, Tetyana
    Yuzhanina, Nina
    Powiązania:
    https://bibliotekanauki.pl/articles/2168404.pdf
    Data publikacji:
    2021
    Wydawca:
    Wyższa Szkoła Ekonomiczno-Humanistyczna w Bielsku-Białej
    Tematy:
    taxation
    cryptocurrency
    OECD
    Bitcoin
    BEPS rules
    offshore
    business
    Ukraine
    globalization
    mining
    controlled foreign company
    double taxation
    Opis:
    The article analyzes the current practice of organizational and legal regulation of offshore business in the world in the context of unification of the national fiscal and tax system, erosion of the tax base and tax evasion. Based on a study of OECD tax transparency standards, the motivational components of the revision of international agreements on the avoidance of double taxation and the implementation of international rules on taxation of controlled foreign companies (CFC) in the legislation have been identified. The peculiarities of a new type of tax evasion due to the use of cryptocurrency have been studied. Analyzed as the rules of tax transparency are not prepared for the new dimension of finance, in addition to the above, the analysis of the "boom" of cryptocurrency, namely Bitcoin. The directions of introduction of tax practice on restriction of ways of withdrawal of profits in offshore jurisdictions based on provisions of the BEPS Action Plan and rules of CFC in the legislation of Ukraine are revealed.
    Źródło:
    MIND Journal; 2021, 11
    2451-4454
    Pojawia się w:
    MIND Journal
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Taxation and its effect on foreign direct investments – the case of Romania
    Autorzy:
    Nistor, Ioan-Alin
    Păun, Dragoș
    Powiązania:
    https://bibliotekanauki.pl/articles/951008.pdf
    Data publikacji:
    2013
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    taxation
    revenues
    company income tax
    value added tax
    foreign direct investments
    Opis:
    This paper focuses on the link between taxation and foreign direct investments and the struggle of governments to create a tax regime that would attract investors on the one hand and on the other hand increase revenues. The paper wants to test if the economic development of a country represented in consumption (measured in VAT income for the country) and production (measured in the change in Corporate Income Tax) would create an increase in Foreign Direct Investments. Based on a series of models of multiple regressions we test if the FDI is influenced by income obtained through Corporate Income Tax and Value Added Tax.
    Źródło:
    Financial Sciences. Nauki o Finansach; 2013, 3 (16); 37-47
    2080-5993
    2449-9811
    Pojawia się w:
    Financial Sciences. Nauki o Finansach
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Taxation of tourism enterprises in Poland in the years 2010-2015
    Autorzy:
    Cieślukowski, M.
    Powiązania:
    https://bibliotekanauki.pl/articles/95558.pdf
    Data publikacji:
    2018
    Wydawca:
    Fundacja Ekonomistów Środowiska i Zasobów Naturalnych
    Tematy:
    tourist company
    income tax
    effective taxation
    firma turystyczna
    podatek dochodowy
    opodatkowanie efektywne
    Opis:
    Taxes affect a tourism company in a different range. Income taxes affect the profitability of an enterprise. The amount of tax depends on the legal form and size of the company. The literature of the subject has not paid much attention to the taxation of tourist companies in the country. The article attempts to estimate the effective tax rate of personal income tax and corporate income tax levied on tourist companies in Poland in the years 2010-2015. Analysis shows that the tax burden was not particularly low in comparison to non-agricultural business sector and generally increased with the size of the company. Effective rates of lump-sum tax and personal income tax were lower than the rates of corporate income tax. The effective tax burden of corporations has turned out to be in many cases, especially for large companies, higher than nominal.
    Źródło:
    Ekonomia i Środowisko; 2018, 1; 231-249
    0867-8898
    Pojawia się w:
    Ekonomia i Środowisko
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    SICAV in the Czech Republic – success story of continuing failure?
    Autorzy:
    Horák, Filip
    Powiązania:
    https://bibliotekanauki.pl/articles/2159857.pdf
    Data publikacji:
    2022-06-30
    Wydawca:
    Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
    Tematy:
    collective investment
    capital markets
    SICAV
    joint-stock company
    corporate law
    investment funds taxation
    Opis:
    This paper explores the introduction of SICAV in Czech law, its development and the related difficulties including the tax perspective. Although this legal form helped to boost the collective investment sector in the Czech Republic, in particular for qualified investors’ funds, it is under constant threat of law amendments, which have a negative impact on further progress in the popularity of SICAVs as well as other forms of investment funds. SICAV, as a legal form governed by both private (corporate) and public (regulatory) law, presents a good example of how the two sets of partly autonomous rules may clash and cause undesirable effects. The paper highlights the main inefficiencies and discrepancies, which lead to interpretation difficulties and legal uncertainty. The hypothesis of this paper lies in investigating how local factors in one country, such as the influence of other pieces of legislation and tax environment, negatively impact solutions and models which are standardised and successfully deployed across the EU. It is argued that not only legal and regulatory aspects determine the popularity of investment funds, but a wider landscape, including the activities and approach of the supervisory authority and network of professionals (legal and tax advisors or auditors), plays a crucial role in capital markets development.
    Źródło:
    Financial Law Review; 2022, 25, 2; 1-16
    2299-6834
    Pojawia się w:
    Financial Law Review
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-5 z 5

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