Outsourcing suwerenności podatkowej na przykładzie standardów cen transferowych

• Authors: Krzysztof Lipka

Title variants

EN

Outsourcing of tax sovereignty using transfer pricing standards as an example

Abstracts

EN

The Westphalian definition of sovereignty has been well established over the centuries. However, in the 21st century it gradually has become insufficient to explain relations between states and other actors. In some spheres, hitherto regarded as attributes of sovereignty, we can see the slow but systematic withdrawal of states from their law-making role. There are even phenomena known as the privatization and outsourcing of sovereignty. This is also the case with finance and financial law. Within it an area in which the role of the state and external organizations in creating norms that determine the form of domestic regulations has been consistently evolving for several decades is transfer pricing.

Keywords

EN

sovereignty; transfer pricing; international tax law

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2023
• Issue: 4(80)
• Pages: 25-41

Dates

published

2023

Contributors

author

Krzysztof Lipka

• Akademia Leona Koźmińskiego w Warszawie

• https://orcid.org/0000000216809635

References

• Avi-Yonah R.S., Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State, „Harvard Law Review” 2000, t. 113, nr 7, https://doi.org/10.2139/ssrn.208748.
• Adelman S., Cosmopolitan Sovereignty [w:] Cosmopolitan justice and its discontents, red. C.M. Bailliet, K.F. Aas, Nowy Jork 2011.
• Alontseva D., Lavrishcheva O., The Tax Policy of The Republic of Bulgaria As A Destructive Factor for State System Development [w:] Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe: Conference Proceedings, Woroneż 2018.
• Barr M., Miller G., Global Administrative Law: The View from Basel, „European Journal of International Law” 2006, nr 1, https://doi.org/10.1093/ejil/chi167.
• Berman P., From International Law to Law and Globalization, „Columbia Journal of Transnational Law” 2004–2005, nr 43.
• Brzeziński B., Prolegomena do problematyki wykładni międzynarodowego prawa podatkowego, „Kwartalnik Prawa Podatkowego” 2021, nr 3, https://doi.org/10.18778/1509-877x.2021.03.01.
• Butler S., Believing is seeing: Normative consensus and the crises of institutional multilateralism [w:] The crisis of multilateral legal order, red. Ł. Gruszczyński, M. Menkes, V. Bilkova, P.D. Farah, Nowy Jork 2023.
• Chesterman S., Globalization Rules: Accountability, Power, and the Prospects for Global Administrative Law, „Global Governance” 2008, nr 14, https://doi.org/10.1163/1942672001401004.
• Christians A., Hard Law & Soft Law in International Taxation, „Wisconsin International Law Journal” 2007, nr 2.
• Christians A., Sovereignty, Taxation, and Social Contract, „Legal Studies Research Paper Series” 2008, nr 1063.
• Cichocki M., Rozważania o suwerenności na stulecie niepodległości Polski, „Przegląd Dyplomatyczny” 2018, nr 4.
• Cohen J., The Democratic Construction of Inherently Sovereign Functions, „American Journal of International Law, Unbound” 2021, nr 115, https://doi.org/10.1017/aju.2021.48.
• Dietsch P., Catching capital. The ethics of tax competition, Nowy Jork 2015.
• Domingo R., The New Global Law, Cambridge 2011.
• Dorigo S., Mutual Recognition versus Transnational Administration in Tax Law: Is Fiscal Sovereignty Still Alive?, „Review of European Administrative Law” 2020, nr 3, https://doi.org/10.7590/187479820x16007576818861.
• Drahos P., Property Rights in Information: The Trade Paradigm, „Prometheus Critical Studies in Innovation” 2008, nr 16.
• Dybowski M.S., Romanowski M., Próba interpretacji koncepcji prawa globalnego, „Ruch Prawniczy, Ekonomiczny i Socjologiczny” 2014, nr 4.
• Eden L., Taxes, Transfer Pricing, and The Multinational Enterprise [w:] The Oxford Handbook of International Business, red. A. Rugman, Oxford 2009.
• Faulhaber L., The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation, „Minnesota Law Review” 2017, nr 101, https://doi.org/10.2139/ssrn.2802281.
• Gałuszka J., Transfer pricing as a problem of multinational corporation, „Studia Ekonomiczne” 2013, nr 127.
• Gomez L.C., Transcending „Tax” Sovereignty and Tax Standardization: Three Questions, „Yale Journal of International Law” 2020.
• Gribnau H., Improving the Legitimacy of Soft Law in EU Tax Law, „Intertax” 2007, nr 1.
• Hearson M., Tucker T., An Unacceptable Surrender of Fiscal Sovereignty”: The Neoliberal Turn to International Tax Arbitration, „Perspectives on Politics” 2023, nr 1, https://doi.org/10.1017/s1537592721000967.
• Henkin L., That „S” Word: Sovereignty, and Globalization, and Human Rights, Et Cetera, „Fordham Law Review” 1999, nr 1.
• Hoff W., Kosmopolityczna emancypacja sędziów, „Krytyka Prawa” 2014, nr 1.
• Hoff W., Unia Europejska wobec kosmopolityzmu prawnego, „Studia Europejskie” 2014, nr 3.
• Keohane R.O., Underdal A., The west and the rest in global economic institutions [w:] Governing the global economy, red. D.H. Claes, C.K. Knutsen, Nowy Jork 2011.
• Konrad K.A., Stolper T., Coordination and the fight against tax haven, „Journal of International Economics” 2016, nr 103, https://doi.org/10.1016/j.jinteco.2016.09.006.
• Kranz J., Pojęcie suwerenności we współczesnym prawie międzynarodowym, Warszawa 2015.
• Ku Ch., International law, international relations, and global governance, Nowy Jork 2012.
• Lee D., Defining the Rights of Sovereignty, „American Journal of International Law” 2021, nr 3, https://doi.org/10.1017/aju.2021.44.
• Łączkowski W., Suwerenność prawodawcy państwowego w sprawach finansowych [w:] Nauka prawa finansowego po I dekadzie XXI wieku. Księga pamiątkowa dedykowana Profesorowi Apoloniuszowi Kosteckiemu, red. I. Czaja-Hliniak, Kraków 2012.
• Łoś-Nowak T., Wstęp do teorii stosunków międzynarodowych, Poznań 1999.
• McCormick N., Questioning Souvereignty. Law, State and Nations in the European Commonwealth, Oxford 2001.
• McGauran K., Should the Netherlands sign tax treaties with developing countries?, Stichting Onderzoek, Multinationale Ondernemingen Centre for Research on Multinational Corporations, 2013.
• Mégret F., Are There „Inherently Sovereign Functions” in International Law?, „American Journal of International Law” 2021, nr 3, https://doi.org/10.1017/ajil.2021.23.
• Monarcha-Matlak A., Kilka uwag o suwerenności [w:] Koncepcje suwerenności, red. I. Gawłowicz, I. Wierzchowska, Warszawa 2005.
• Olatunjilsau A., Transfer Pricing: The Nigerian Perspective, „International Journal of Accounting and Taxation” 2014, nr 2.
• Pak I., International Finance and State Sovereignty: Global Governance in the International Tax Regime, „Annual Survey of International and Comparative Law” 2004, t. 10.
• Picciotto S., Problems of Transfer Pricing and Possibilities for Simplification, „International Congress On Technical Diagnostics Working Paper” 2018, nr 86.
• Readhead A., Preventing Tax Base Erosion in Africa: a Regional Study on Transfer Pricing Challenges in the Mining Sector, https://resourcegovernance.org/sites/default/files/documents/nrgi_transfer-pricing-study.pdf.
• Rixen T., Institutional Reform of Global Tax Governance: A Proposal [w:] Global Tax Governance. What’s Wrong with it and How to Fix it, red. P. Dietsch, T. Rixen, Colchester 2015.
• Rixen T., Tax Competition and Inequality: The Case for Global Tax Governance, „Global Governance: A Review of Multilateralism and International Organizations” 2011, nr 4.
• Rodden J., On the Migration of Fiscal Sovereignty, „Political Science & Politics” 2004, nr 3.
• Sala S., Wpływ procesów globalizacji na suwerenność państwa [w:] Europa od Atlantyku do Pacyfiku, red. L. Sykulski, Częstochowa 2013.
• Sharman J.C., Seeing like the OECD on Tax, „New Political Economy” 2012, t. 1, https://doi.org/10.1080/13563467.2011.569022.
• Slaughter A-M., Sovereignty and Power in a Networked World Order, „Stanford Journal of International Law” 2004, nr 40.
• Slaughter A-M., A new world order, Princeton 2004.
• Snyder F., Globalisation and the Law in the 21st Century [w:] The Blackwell Companion to Law and Society, red. A. Sarat, Blackwell 2004.
• Stark J., Law for Sale, Oxford 2019.
• Stephan P.B., Privatizing International Law, „Virginia Law Review” 2011, nr 7, https://doi.org/10.2139/ssrn.1780468.
• Symonides J., Państwo w procesie globalizacji [w:] Państwo w teorii i praktyce stosunków międzynarodowych, red. M. Sułek, J. Symonides, Warszawa 2009.
• Ukelina B.U., Reflections on Neocolonialism and the New Scramble [w:] Who Owns Africa?, Neocolonialism, Investment, and the New Scramble, red. B.U. Ukelina, Leuven 2022.
• Wakuluk I., Nowe ujęcie suwerenności państw w naukach prawnych i ekonomicznych, „Oeconommia Copernicana” 2011, nr 2.
• Waris A., How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920–2016, International Congress On Technical Diagnostics, Institute of Development Studies, Working Paper 69, 2017.
• Woodward R., The evolution of the international corporate tax regime, 1920–2008, https://www.scinapse.io/papers/2892108471?scnpsmid=[e-mail].
• Van Apeldoorn L., BEPS, tax sovereignty and global justice, „Critical Review of International Social and Political Philosophy” 2018, nr 4, https://doi.org/10.1080/13698230.2016.1220149.

Identifiers

DOI

10.31268/ZPBAS.2023.71

Biblioteka Nauki

32304173