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Title:

Ogólne informacje i konsekwencje wprowadzenia Dyrektywy ATAD w polskiej regulacji prawnej

Alternative title:

Overall information and consequences of implementing the ATAD Directive in the polish legal regulation

Creator:

Domagała, Sebastian

ORCID:

0000-0003-2149-753

Subject and Keywords:

The Anti-Tax Avoidance Directive   controlled foreign corporation   exit tax   tax on natural persons   tax on legal persons

Abstract:

The subject of the study is an analysis of provisions aimed at counteracting tax avoidance practices. The regulations have a direct impact on functioning of the internal market. The article defines the concept of the “consequences of implementing the ATAD Directive” based on the positions of tax authorities. The research also provides an introduction to German tax law of corporate taxation on foreign contracts

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Contributor:

Miemiec, Wiesława. Red.   Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:

2018

Identifier:

ISSN 2544-8382

Language:

pol

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 4/2018, s. 100-112

Is part of:

Kwatalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Uniwersytet Wrocławski