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Alternative title:

Advance protective tax opinions in tax risk management

Subject and Keywords:

general anti-avoidance rule   advance protective opinions   tax risk   tax risk management

Abstract:

The article deals with the possibilities of using and the importance of advance protective opinions in the tax risk management process. The article discusses issues of the essence and legal characteristics of the advance opinions and its importance for increasing taxpayers’ tax security. The publication addresses the issue of how to request a security opinion, the course of proceedings and the benefits of its receipt in the context of tax risk management. In addition to analyzing the legal text, the article also analyzes the achievements and significance of already issued hedging opinions for taxpayers’ practice in the area of counteracting tax avoidance.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2020

Date copyrighted:

2020

Identifier:

ISSN 1733-5779   ISSN 0239-6661

DOI:

10.19195/1733-5779.33.3

Source:

PAd 102060 II

Language:

eng   pol

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 33, 2020, s. 25-39

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdbg