Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2016.5.83/1-07
CC BY-SA   Open Access 

Issue archive / 5/2016 (83) cz. 1
Klauzule antyabuzywne w międzynarodowym unikaniu opodatkowania
(Anti-abuse Rules in International Tax Evasion)

Authors: Szymon Bryndziak
Keywords: double tax treaties beneficial owner anti-abuse rules tax avoidance tax evasion
Year of publication:2016
Page range:8 (79-86)
Cited-by (Crossref) ?:

Abstract

Purpose – The aim of the article is the presentation of anti-abuse rules – the legal mechanisms used to combat with improper use of double tax treaties. Design/methodology/approach – Author has used the literature studies methodology. Findings – The result of this articles are the de lege ferenda conclusions in terms of potential sealing Polish tax system. Originality/value – This paper have cognitive value about ways techniques to limit improper use of double tax treatment. The article presents the basic tools to combat aggressive tax planning, especially in domestic tax law and in treaty provisions.
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