Wykorzystanie akumulacyjnej funkcji struktur offshore w realiach polskiego prawa podatkowego

• Authors: Leszek Michalczyk

Title variants

EN

UTILIZING ACCUMULATIVE FUNCTION OF OFFSHORE STRUCTURES IN POLISH TAXING ENVIRONMENT

• Languages of publication: PL

Abstracts

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.

Keywords

EN

offshore business; offshore state; planning of tax; transfer pricing; tax’ legis

• Publisher: Spółdzielczy Instytut Naukowy G. Bierecki sp.j.
• Journal: Pieniądze i Więź
• Year: 2011
• Volume: 14
• Issue: 4(53)
• Pages: 153-165

Contributors

author

Leszek Michalczyk

• Uniwersytet Jagiellonski, Wydzial Zarzadzania i Komunikacji Spolecznej, Instytut Ekonomii i Zarzadzania, ul. Prof. Stanisława Lojasiewicza 4, 30-348 Krakow, Poland