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Autor
Nawrocki Arkadiusz (Deutche Bank Londyn)
Tytuł
Czarne listy oaz podatkowych
Black lists as an instrument preventing the use of tax havens
Źródło
Krytyka Prawa, 2017, T. 9, Nr 4, s. 94-109, bibliogr. 39 poz.,
Słowa kluczowe
Prawo, Raje podatkowe, Organizacje gospodarcze, Podatki
Law, Tax havens, Economic organizations, Taxes
Uwagi
summ., streszcz.,
Abstrakt
Czarne listy sporządzone przez OECD są najbardziej wpływowym narzędziem w walce przeciwko rajom podatkowym. Dzięki swemu autorytetowi i przewodniej roli wśród międzynarodowych organizacji gospodarczych, używany przez OECD termin "raje podatkowe" zaczął być uznawany za negatywny. Kraje zareagowały na olbrzymi wzrost sektora rajów podatkowych poprzez wprowadzenie określonych przepisów prawnych i administracyjnych ograniczających transfery finansowe do rajów podatkowych, a także wytoczyły sądowe procesy o oszustwa. Głównym celem tych działań było zapobieganie temu, by lokalni podatnicy nie ukrywali swych dochodów w rajach podatkowych. By nadmiernie nie ograniczać zasadnego handlu międzynarodowego i transgranicznej działalności inwestycyjnej, krajowe przepisy wymierzone w raje podatkowe zwykle wyznaczają granicę pomiędzy działalnością rajów podatkowych a rzeczywistym biznesem międzynarodowym i stosują się tylko do tych pierwszych.(abstrakt oryginalny)

Black lists are the most influential in the project against tax havens. By relying on its authority and pre-eminence among economically-oriented international organisations, the OECD's use of the expression "tax havens" started being regarded as endowed with a pejorative meaning. Countries have reacted to the massive growth of tax haven sectors by enacting specific legislation and administrative rules aiming at curbing transfers to tax havens, and judicially attacked tax haven transactions as shams. The main purpose of these measures was to prevent local taxpayers from sheltering income in tax havens through the use of formal structures lacking economic substance. In order not to unduly restrict legitimate international trade and cross-border investment activities, domestic anti-tax haven regulations generally draw a line between tax haven operations and legitimate international business activities, and apply only with reference to the former.(original abstract)
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Bibliografia
Pokaż
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Cytowane przez
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ISSN
2450-7938
2080-1084
Język
pol
URI / DOI
http://dx.doi.org/10.7206/kp.2080-1084.167
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