Przyszłość (nie)uczciwej konkurencji podatkowej

• Authors: Alicja Brodzka
• Languages of publication: PL

Abstracts

EN

The growing popularity of the tax competition practices has caused the discussion on the infuence of national taxation systems to the international financial flows. Developed countries, willing to avoid the erosion of their tax bases, have taken several countermeasures leading to limitation of harmful tax competition, and to improving financial markets' transparency. Simultaneously, the growing role of multinational corporations has caused some initiatives, which were aimed to protect the national tax systems against the widely used aggressive tax planning practices.

Keywords

EN

harmful tax competition

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2011
• Issue: 4
• Pages: 69-80

Contributors

author

Alicja Brodzka