The effectiveness of revolutionary instrument for preventing tax optimization, Controlled Foreign Corporation Rules
Journal Title: Debiuty Naukowe Studentów Wyższej Szkoły Bankowej - Year 2018, Vol 18, Issue
Abstract
The article addresses the phenomenon of tax avoidance and its repercussions. It is important to establish regulations that limit tax avoidance worldwide as they will also have an impact on taxpayers’ countries of residence. However, it should be stressed that in order to be fully ef-fective, such regulations must be implemented in all countries. While the CFC Rules help to limit tax avoidance and tax evasion, they do not meet the desired goal fully, which is evi-denced by the amount of tax liabilities paid by Polish CIT and PIT payers. The fiscal goal has been fulfilled, which is reflected by higher tax revenues, but all other consequences will only be measurable in a few years.
Authors and Affiliations
Agnieszka Stano
Keywords
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