Miedzynarodowe planowanie podatkowe z wykorzystaniem spólki prawa luksemburskiego

Tomasz Nowak ()
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Tomasz Nowak: Uniwersytet Ekonomiczny w Poznaniu, Instytut Gospodarki Miedzynarodowej, Katedra Finansów Miedzynarodowych

International Economics, 2019, issue 27, 168-186

Abstract: Poland’s tax system has a large number of tax burdens and a complicated structure of individual taxes. This directly affects the decisions made by business entities, which take different attitudes in response to high taxation of their income. One of the reactions of enterprises to taxation may be the use of tax planning. The aim of the article is to present one of the ways of legal international tax planning, which enables minimizing the taxation of entrepreneurs’ income through the use of appropriate structures of legal regulations and legal forms of conducted business activity. The article also draws attention to the process of adapting the created constructions to the changing tax regulations.

Keywords: taxation; tax planning; tax avoidance; tax optimization (search for similar items in EconPapers)
JEL-codes: H24 H26 H32 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ann:inecon:y:2019:i:27:p:168-186

DOI: 10.18778/2082-4440.27.02

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