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  1. 1 Gajewski D. J.

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Regulacje z zakresu międzynarodowego prawa podatkowego a wdrożenie działań BEPS

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Gajewski D. J.
Studia BAS
|
2018
|
issue 2(54)
113-138
EN
The article looks at the international regulations on income taxation and profit generated by entities conducting cross-border activity. Particular attention is given to current trends in international tax law and domestic legislation, which are related to BEPS schemes (Base Erosion and Profit Shifting). BEPS refers to corporate tax strategies used by transnational companies in order to shift profits from higher-tax locations to lower-tax ones. The author focuses on the Model Tax Convention on Income and on Capital, adopted by OECD in order to shape legal framework with a view to combat tax evasion. Proposals developed in this act are also discussed.
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