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Tax avoidance through controlled foreign companies under European Union law with specific reference to Poland

Kuźniacki, Błażej - In: Accounting, Economics, and Law : AEL ; a convivium 7 (2017) 1, pp. 1-48

Persistent link: https://www.econbiz.de/10011976165

Unternehmensbesteuerung in Polen : Einfluss der Systemtransformation und des Europäischen Gemeinschaftsrechts

Łaszewska, Martyna - 2003

Persistent link: https://www.econbiz.de/10001768601

Haftungsrisiken für die Konzernmutter in Polen

Cierpiał-Magnor, Romana; Horwarth Campbell, Olga - In: Haftungsrisiken für die Konzernmutter in Mittel- und …, (pp. 259-322). 2013

Persistent link: https://www.econbiz.de/10009792668

Controlled Foreign Companies and Tax Avoidance : International and Comparative Perspectives with Specific Reference to Polish Tax and Constitutional Law, EU Law and Tax Treaties

Kuzniacki, Blazej - 2019

A lion's share of global investments is likely being conducted for tax avoidance purposes via controlled foreign companies (CFC) which are established in tax havens or low tax jurisdictions. Avoiding tax via CFCs causes several problems, in particular it: (i) leads to unfair and unbalance...

Persistent link: https://www.econbiz.de/10012900180