Możliwości zapobiegania agresywnemu planowaniu finansowemu

• Authors: Małgorzata Magdalena Hybka
• Languages of publication: PL

Abstracts

PL

Tax planning strategies are growing more and more sophisticated over time. Formany OECD member states, these strategies applied by multinational corporationsresult in an immense loss of tax revenue. Therefore counteracting aggressive taxplanning has become a priority of tax policy for both the OECD and the EuropeanUnion. The aim of this article is to analyze selected aggressive tax planning schemes.It also presents definition of aggressive tax planning, reviews its instruments andscale. Moreover it indicates and describes the means to combat aggressive tax planning, such as transfer pricing regulations, institution of controlled foreigncorporation, general anti avoidance rules and thin capitalization provisions.

Keywords

PL

tax avoidance, tax planning, tax havens

• Publisher: Szkoła Główna Handlowa w Warszawie
• Journal: Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
• Year: 2015
• Volume: 3
• Issue: 4
• Pages: 115-128

Dates

published

2015-12-13

Contributors

author

Małgorzata Magdalena Hybka

Identifiers

DOI

10.33119/KKESSiP.2015.4.3.8