AGRESYWNE PLANOWANIE PODATKOWE A KLAUZULA OBEJŚCIA PRAWA PODATKOWEGO
AGGRESSIVE TAX PLANING AND A CLAUSE TO CIRCUMVENT TAX LAW

Summary/Abstract: Companies, especially those operating in the international market are increasingly turning attention to the economic effects of taxation and the possibility of reducing the tax burden thus establishing comprehensive plans to reduce the tax conscious. The increasing role of multinational enterprises contributed to the initiation of a series of initiatives aimed at securing national tax systems in front of such a large scale loss of tax revenue due to aggressive tax planning. The purpose of this article is to present the definition of aggressive tax planning, presenting its essence and instruments and to discuss the nature and the anticipated effects of the clause to circumvent the tax law in Poland.

• Details
• Contents