Object structure

PLMET:

click here to follow the link

Title:

Opinie zabezpieczające w zarządzaniu ryzykiem podatkowym

Alternative title:

Advance protective tax opinions in tax risk management

Creator:

Kubista, Bartosz

ORCID:

0000-0003-0947-0730

Subject and Keywords:

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

Description:

Tyt. tomu: Czynniki i uwarunkowaniaprawno-ekonomiczne a decyzjejednostek, przedsiębiorstwi społeczeństwa

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

Contributor:

Jakubowski, Sebastian. Red. ; Kostecka-Jurczyk, Daria. Red.

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:

pol ; eng

Relation:

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

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Autor opisu:

WR U/PAdbg