Regulacje CFC w świetle pozostałych rekomendacji OECD z projektu BEPS – stosunek zbieżności, wykluczenia oraz paralelizmu

Majdowski, Filip

dc.contributor.author	Majdowski, Filip
dc.date.accessioned	2019-04-03T09:39:32Z
dc.date.available	2019-04-03T09:39:32Z
dc.date.issued	2017
dc.identifier.issn	1509-877X
dc.identifier.uri	http://hdl.handle.net/11089/27348
dc.description.abstract	The subject of the article is to present the OECD’s recommendations issued within the Base Erosion and Profit Shifting (BEPS) project as regards the relation between CFC regulations and the other action points from this project. The analysis reveals that such recommendations do not have a holistic nature, i.e. they do not envisage an explicit hierarchy between them, and that the impact of CFC regulations on the BEPS phenomenon has in majority of cases a subsidiary character in light of the primary recommendations, such as, for instance, the ones on neutralizing tax hybridization, limiting tax deductibility of financial payments or fighting harmful tax regimes.	en_GB
dc.description.abstract	Przedmiotem artykułu jest omówienie rekomendacji OECD wydanych na tle projektu Base Erosion and Profit Shifting (BEPS) odnośnie do relacji regulacji CFC z innymi działaniami w ramach tego projektu. Analiza wytycznych przedstawionych przez OECD do projektu BEPS pokazuje, iż nie mają one charakteru holistycznego, czyli nie przewidują one wyraźnej hierarchizacji tych wytycznych, oraz że oddziaływanie regulacji CFC na zjawisko BEPS ma większości przypadków charakter subsydiarny względem tych innych podstawowych rekomendacji, jak przykładowo wskazówek dotyczących neutralizacji hybrydyzacji podatkowej, ograniczenia potrącalności podatkowej płatności finansowych czy też zwalczania szkodliwych reżimów podatkowych.	pl_PL
dc.language.iso	pl	pl_PL
dc.publisher	Wydawnictwo Uniwersytetu Łódzkiego	pl_PL
dc.relation.ispartofseries	Tax Law Quarterly; 1
dc.rights	This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.	pl_PL
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/4.0	pl_PL
dc.subject	BEPS	en_GB
dc.subject	CFC regulations	en_GB
dc.subject	digital economy	en_GB
dc.subject	hybrid entities and payments	en_GB
dc.subject	harmful tax regimes	en_GB
dc.subject	transfer pricing	en_GB
dc.subject	BEPS	pl_PL
dc.subject	regulacje CFC	pl_PL
dc.subject	gospodarka cyfrowa	pl_PL
dc.subject	hybrydowe podmioty oraz płatności	pl_PL
dc.subject	szkodliwe reżimy podatkowe	pl_PL
dc.subject	ceny transferowe	pl_PL
dc.title	Regulacje CFC w świetle pozostałych rekomendacji OECD z projektu BEPS – stosunek zbieżności, wykluczenia oraz paralelizmu	pl_PL
dc.title.alternative	CFC Regulations in Light of the Other OECD’s Recommendations from the BEPS’s Project - Relation of Convergence, Exclusion and Parallelism	en_GB
dc.type	Article	pl_PL
dc.page.number	63-98
dc.contributor.authorAffiliation	Ministerstwo Finansów, Departament Systemu Podatkowego
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dc.contributor.authorEmail	kpp@uni.lodz.pl
dc.identifier.doi	10.18778/1509-877X.01.05

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