Istota i metody przeciwdziałania wykorzystaniu rajów podatkowych w polskich warunkach
Streszczenie
A tax heaven is usually a territory with lower tax duties in comparison to other countries.
For that reason countries maintain different sorts of law restrictions in tax heavens. We can
also make various classifications of them.
Companies use several basic methods in tax heavens to reduce tax obligations. The most
popular are: tax prices, incidental inflation of costs, a temporary transfer of the earnings,
treaty shopping and raising a rotary company.
The opening of the Polish economy facilitated the entrance to tax heaven. Internet and
magazines present many ways how to raise an offshore company. Because of great interest in
tax heavens the Polish government produced different law regulations for currency law and tax
law. Apart from that there are special programs to fight against liberal tax systems in the
OECD and EU.
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