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Granice legalnego planowania podatkowego - test głównych celów

Granice legalnego planowania podatkowego - test głównych celów

Alois Wolfgang Lampl

60,26 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Teoría general del derecho
ISBN:
9786200720771
60,26 €
IVA incluido
Disponible

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Sobre IBD

Według OECD większość nadużyć związanych z podwójnym opodatkowaniem wynika z „erozji bazy podatkowej i przenoszenia zysków'. W związku z tym w dniu 5 października 2015 r. OECD opublikowała BEPS-Action 6, program działań w ramach projektu BEPS, mający na celu wprowadzenie istotnych zmian do wzorcowej umowy OECD i wzorcowego komentarza OECD w odniesieniu do niepożądanych skutków tego zjawiska. BEPS Action 6 ma na celu ograniczenie nadużyć podatkowych poprzez wprowadzenie przepisów dotyczących nadużyć, w tym testu głównego celu (Principal Purposes Test). Niniejsza praca dotyczy zakresu stosowania tych przepisów dotyczących nadużyć. W szczególności omówiono bardzo nietypowy charakter cech składowych, które muszą być spełnione. Ponadto w niniejszej pracy wyjaśniono zjawiska takie jak „treaty shopping' lub „hybrid mismatches', które występują w wyniku stosowania umów o unikaniu podwójnego opodatkowania. Ze względu na niedawno opublikowany projekt ustawy o podatku rocznym na 2018 r. na zakończenie przedstawiono i wyjaśniono planowaną nowelizację przepisu dotyczącego nadużyć zawartego w § 22 BAO.

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