Tax avoidance through controlled foreign companies under European Union law with specific reference to Poland
Błażej Kuźniacki
| Year of publication: |
Mär 2017
|
|---|---|
| Authors: | Kuźniacki, Błażej |
| Published in: |
Accounting, Economics, and Law : AEL ; a convivium. - Berlin : De Gruyter, ISSN 2152-2820, ZDB-ID 2629308-0. - Vol. 7.2017, 1, p. 1-48
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| Subject: | tax avoidance | CFC | EU law | CJEU | OECD | BEPS | Steuervermeidung | Tax avoidance | Polen | Poland | EU-Staaten | EU countries | OECD-Staaten | OECD countries | Steuerrecht | Tax law | Multinationales Unternehmen | Transnational corporation | EU-Steuerrecht | EU tax law |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1515/ael-2015-0018 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011976165