- Autor
- Gajewski Dominik Jan (Szkoła Główna Handlowa w Warszawie)
- Tytuł
- Double Taxation Agreements versus International Tax Planning
- Źródło
- Torun Business Review, 2020, nr 19(2), s. 27-39, bibliogr. 10 poz.
- Słowa kluczowe
- Podwójne opodatkowanie, Umowa o zapobieganiu podwójnemu opodatkowaniu, Optymalizacja podatkowa, Raje podatkowe, Holding
Double taxation, Agreement to avoid double taxation, Tax optimization, Tax havens, Holding - Uwagi
- JEL: K22, K33, K34.
summ. - Abstrakt
- The issue of double taxation avoidance is immensely important for tax planning exercised by international holding companies. The present article presents the issue of cross-border related parties employing double taxation agreements for the purpose of devising their tax strategies. In particular, elaboration on double taxation avoidance through the use of countries bearing the characteristics of tax havens deserves attention. The nature of these countries allows for an optimal adoption of strictly defined constructions provided for in double taxation agreements. Analysis also covers the phenomenon of double taxation in the legal and economic sense. This perspective is significant for taxation of international holding companies as well. (original abstract)
- Dostępne w
- Biblioteka SGH im. Profesora Andrzeja Grodka
- Pełny tekst
- Pokaż
- Bibliografia
-
- Endres D., Schreiber C., Dofmuller A., (2006), Holding Companies are Key International Tax Planning, International Tax Review, No. 1.
- Gajewski D.J., (2017), Holding. International Taxation in the European Union, OW SGH, Warsaw.
- Ihori T., Yang C.C., (2009), Interregional tax competition and intraregional political competition: the optimal provision of public goods under representative democracy, Journal of Urban Economics No. 66(3).
- Marchgraber Ch., (2014), The Avoidance of Double Non-Taxation in Double Tax Treaty Law - A Critical Analysis of the Subject-To-Tax Clause Recommended by the European Commission, EC Tax Review, 23 (5).
- Orlov M., (2005), The Concept of Tax Haven: A Legal Analysis, London.
- Peralta S., van Ypersele T., (2006), Coordination of capital taxation among asymmetric countries, Regional Science and Urban Economics No. 36(6).
- Peters C., Snellaars M., (2001), Non-Discrimination and Tax Law: Structure and Comparison of the Various Non-Discrimination Clauses, EC Tax Review, No. 1.
- Sørensen P. B., (2004), International tax coordination: regionalism versus globalism, Journal of Public Economics No. 88(6).
- Townsend Jr. A., (2001), The Organisation for Economic Co-operation and Development's Coercive Efforts to Control Tax Competition, Fordham International Law Journal No. 22.
- Xi J., (2017), The Commission Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Will it resolve the remaining double taxation issues within the EU?, Publisher: Lunds universitet.
- Cytowane przez
- ISSN
- 1643-8175
- Język
- eng
- URI / DOI
- https://doi.org/10.19197/tbr.v19i2.327
