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  1. 1 Michalczyk L.

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Wykorzystanie akumulacyjnej funkcji struktur offshore w realiach polskiego prawa podatkowego

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Michalczyk L.
Pieniądze i Więź
|
2011
|
vol. 14
|
issue 4(53)
153-165
EN
The article discusses offshore business structures and their application in tax management. In this situation, financial benefits for the company involved result from a more intense economic cooperation, whereby an economic agent operating (and taxed) in a high-tax country buys resources (services or financial costs) from an agent operating in an offshore area (here: "tax havens"). The benefits are consequences of different tax rates between the income which constitutes the basis for taxation and income reduction in a country with higher tax rates resulting from increased cost of profit realization.
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