PL EN


2016 | 3(51) | 11–32
Article title

Aktywność holdingów międzynarodowych w kreowaniu strategii optymalizacji opodatkowania

Content
Title variants
EN
Tax optimization strategies followed by international holding companies
Languages of publication
PL
Abstracts
EN
This article deals with international tax law applicable to holding companies and related issues. Particularly in a time of globalization, international holding companies have been shaping the European economy. Tax optimization is an inextricable element of the tax strategies followed by holding companies, which may take various forms – from an aggressive one to tax optimization which is permitted by law. Tax optimization makes use of numerous legal and financial instruments. The legal consequences of application of such instruments are of immense significance not only for holding companies but for the interest of state budgets as well.
Year
Issue
Pages
11–32
Physical description
Contributors
  • Doktor hab. nauk prawnych, profesor Szkoły Głównej Handlowej w Warszawie, kierownik Centrum Analiz i Studiów Podatkowych SGH; , dominik.j.gajewski@gmail.com
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-1d6a8e38-cd61-4c3f-a46e-0e9d321ea486
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