The Resource Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties
Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties
Resource Information
The item Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The book provides an in-depth international and comparative research and analysis of CFC rules and their application in Polish law, EU law and tax treaties. The author sets out proposals amending the CFC rules in a way that would increase a state's ability to effectively prevent tax avoidance schemes, while at the same time shielding genuine cross-border economic activities. The analysis and proposals concern the Polish CFC rules and ensure a balance between preserving the domestic tax base and fostering competitiveness. The proposed rules aim to be compatible with constitutional law, EU/EEA law and tax treaties, and they resonate with the most recent thinking of the OECD on the issue under BEPS and the GloBE proposal (Pillar Two) in many instances
- Language
- eng
- Label
- Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties
- Title
- Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties
- Language
- eng
- Summary
- The book provides an in-depth international and comparative research and analysis of CFC rules and their application in Polish law, EU law and tax treaties. The author sets out proposals amending the CFC rules in a way that would increase a state's ability to effectively prevent tax avoidance schemes, while at the same time shielding genuine cross-border economic activities. The analysis and proposals concern the Polish CFC rules and ensure a balance between preserving the domestic tax base and fostering competitiveness. The proposed rules aim to be compatible with constitutional law, EU/EEA law and tax treaties, and they resonate with the most recent thinking of the OECD on the issue under BEPS and the GloBE proposal (Pillar Two) in many instances
- http://library.link/vocab/creatorName
- Kuźniacki, B
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- Monografie Obcojęzyczne
- http://library.link/vocab/subjectName
-
- CFC
- tax avoidance
- domestic tax law
- constitutional law
- EU law
- tax treaty
- BEPS Project (OECD)
- Pillar 2 (OECD)
- Label
- Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties
- Extent
- XXV, 557 p.
- Isbn
- 9788381984089
- Label
- Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties
- Extent
- XXV, 557 p.
- Isbn
- 9788381984089
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Controlled-Foreign-Companies-CFC-and-tax/liHWViBXEJ4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Controlled-Foreign-Companies-CFC-and-tax/liHWViBXEJ4/">Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Controlled-Foreign-Companies-CFC-and-tax/liHWViBXEJ4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Controlled-Foreign-Companies-CFC-and-tax/liHWViBXEJ4/">Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
