Results 61 to 69 of about 574 (69)
WPROWADZENIE DO PROBLEMATYKI OPODATKOWANIA „KONTROLOWANYCH SPÓŁEK ZAGRANICZNYCH” [PDF]
, 2012 This article deals with the problems of taxation of controlled foreign companies (hereinafter: CFC) in the light of the contemporary process of economic integration, international tax law and the European Union law.
Kuźniacki, Błażej
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Klauzula GAAR w Republice Słowackiej [PDF]
The paper discusses the issue of legal GAAR in the conditions of the Slovak Republic. The authors clarify how this legal instrument has developed over time in the context of the EU law, highlight its peculiarities and at the same time compare it with the
Hrabčák, Ladislav, Vartašová, Anna
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Motywy przerzucania dochodów z wykorzystywaniem cen transferowych [PDF]
Transfer pricing is an element of transactions between related entities, playing a key role in financial management and tax optimisation. At the same time, it can serve as a tool for profit shifting, aimed at reducing tax burdens as well as pursuing ...
Łukasiewicz, Patrycja
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Wynagrodzenia dyrektorskie ze spółek maltańskich – unikanie czy uchylanie się od opodatkowania?
Kwartalnik Prawa Podatkowego, 2015 openaire +1 more source
Unikanie opodatkowania w świetle doktryny i orzecznictwa w Wielkiej Brytanii
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