Aktywność holdingów międzynarodowych w kreowaniu strategii optymalizacji opodatkowania
Journal Title: Zeszyty Prawnicze Biura Analiz Sejmowych - Year 2016, Vol 51, Issue 3
Abstract
This article deals with international tax law applicable to holding companies and related issues. Particularly in a time of globalization, international holding companies have been shaping the European economy. Tax optimization is an inextricable element of the tax strategies followed by holding companies, which may take various forms – from an aggressive one to tax optimization which is permitted by law. Tax optimization makes use of numerous legal and financial instruments. The legal consequences of application of such instruments are of immense significance not only for holding companies but for the interest of state budgets as well.
Authors and Affiliations
Dominik J. Gajewski
Keywords
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