Aktywność holdingów międzynarodowych w kreowaniu strategii optymalizacji opodatkowania

• Authors: Dominik J. Gajewski

Title variants

EN

Tax optimization strategies followed by international holding companies

Abstracts

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.

Keywords

EN

holding company; tax optimization; CCCTB; tax anti avoidance

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2016
• Issue: 3(51)
• Pages: 11-32

Dates

published

2016

Contributors

author

Dominik J. Gajewski

• Szkoła Główna Handlowa w Warszawie

Identifiers

Biblioteka Nauki

2216696