The Resource Implementing the ATAD's CFC rules by Poland contrary to EU primary law : a solitary example or the beginning of infamous trend?
Implementing the ATAD's CFC rules by Poland contrary to EU primary law : a solitary example or the beginning of infamous trend?
Resource Information
The item Implementing the ATAD's CFC rules by Poland contrary to EU primary law : a solitary example or the beginning of infamous trend? 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 Implementing the ATAD's CFC rules by Poland contrary to EU primary law : a solitary example or the beginning of infamous trend? 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
- This article deals with the implementation of CFC rules in Poland. It demonstrates that after the incorrect implementation of Articles 7-8 of the ATAD, the Polish CFC rules have become incompatible with the free movement of capital to the extent of their application to companies from third countries (the Polish black list). This study, moreover, confirms the thesis that the incompatibility of the Polish CFC rules was most likely caused by two elements of the ATAD: (1) minimum level of protection in Article 3; and (2) the option under Article 7(1)(a) which leaves the decision regarding the exemption from taxation of the CFC's income if a CFC is established outside the EU/EEA and carries on a substantive genuine business activity there to Member States themselves
- Language
- eng
- Label
- Implementing the ATAD's CFC rules by Poland contrary to EU primary law : a solitary example or the beginning of infamous trend?
- Title
- Implementing the ATAD's CFC rules by Poland contrary to EU primary law : a solitary example or the beginning of infamous trend?
- Language
- eng
- Summary
- This article deals with the implementation of CFC rules in Poland. It demonstrates that after the incorrect implementation of Articles 7-8 of the ATAD, the Polish CFC rules have become incompatible with the free movement of capital to the extent of their application to companies from third countries (the Polish black list). This study, moreover, confirms the thesis that the incompatibility of the Polish CFC rules was most likely caused by two elements of the ATAD: (1) minimum level of protection in Article 3; and (2) the option under Article 7(1)(a) which leaves the decision regarding the exemption from taxation of the CFC's income if a CFC is established outside the EU/EEA and carries on a substantive genuine business activity there to Member States themselves
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 27 (2018), no. 3 ; p. 160-176
- http://library.link/vocab/creatorName
- Kuźniacki, B
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ATAD
- CFC
- EU law
- fundamental freedoms
- third countries (EU)
- blacklist
- Label
- Implementing the ATAD's CFC rules by Poland contrary to EU primary law : a solitary example or the beginning of infamous trend?
- Label
- Implementing the ATAD's CFC rules by Poland contrary to EU primary law : a solitary example or the beginning of infamous trend?
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<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/Implementing-the-ATADs-CFC-rules-by-Poland/-9q1n52Lh1Y/" 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/Implementing-the-ATADs-CFC-rules-by-Poland/-9q1n52Lh1Y/">Implementing the ATAD's CFC rules by Poland contrary to EU primary law : a solitary example or the beginning of infamous trend?</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>
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<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/Implementing-the-ATADs-CFC-rules-by-Poland/-9q1n52Lh1Y/" 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/Implementing-the-ATADs-CFC-rules-by-Poland/-9q1n52Lh1Y/">Implementing the ATAD's CFC rules by Poland contrary to EU primary law : a solitary example or the beginning of infamous trend?</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>
