Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Zeszyty Prawnicze BAS

Years help

  1. 1 2016

Authors help

  1. 1 Gajewski D. J.

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  tax anti avoidance
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Aktywność holdingów międzynarodowych w kreowaniu strategii optymalizacji opodatkowania

100%
Gajewski D. J.
Zeszyty Prawnicze BAS
|
2016
|
issue 3(51)
11-32
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.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.