PL EN


2018 | 12(4) | 17-27
Article title

Tax Sparing Credit Clauses and Advance Pricing Agreements as Important Instruments for Tax Optimization

Content
Title variants
Languages of publication
EN
Abstracts
EN
The article is devoted to instruments used by international holding companies in their tax optimization strategies. Some of the most commonly adopted instruments include: tax sparing credit clauses and advance pricing agreements. They are particularly frequently used by related entities operating on the territory of the European Union. The article presents an analysis of these constructions with particular indication of tax effects that have a significant influence on reduction of tax liabilities of related entities operating in various residences for tax purposes. The author demonstrates how these instruments can be adopted in various ways, which are often extremely different from the legislator's intention.
Keywords
Year
Issue
Pages
17-27
Physical description
Dates
published
2018-12-17
Contributors
References
Document Type
Publication order reference
YADDA identifier
bwmeta1.element.ojs-doi-10_4467_22996834FLR_18_018_9999
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.