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2020 | nr 8 | 9--13
Tytuł artykułu

The Impact of Taxation on Transnational Business Activity: Why it Happens, How it Happens, How to Neutralize Distortions

Autorzy
Warianty tytułu
Wpływ podatków na międzynarodowy obrót gospodarczy - geneza, mechanizmy, zwalczanie nieprawidłowości
Języki publikacji
EN
Abstrakty
EN
The article aims to study, in a systematic framework, the main profiles of the effect brought by the fiscal variable on international economic activities. The main causes of the distortions that occur are identified in the configuration of the current regulatory models of international tax law, dating back to the 1920s. The resulting proposal is to go beyond these regulatory models and to adopt a Destination-Based Approach, suitable to neutralize the main international tax-elusion strategies and to reduce the harmful tax competition among States by establishing more equitable criteria in international relationships.(original abstract)
Celem artykułu jest zbadanie w metodyczny sposób wpływu, jakie zmienne fiskalne wywierają na działalność gospodarczą w skali międzynarodowej. Za główną przyczynę powstających w tym kontekście nieprawidłowości uznano kształt przyjętych obecnie modeli regulacyjnych międzynarodowego prawa podatkowego, które wywodzą się jeszcze z lat 20. ubiegłego wieku. Efektem dokonanej analizy jest propozycja wyjścia poza te modele regulacyjne i przyjęcie zasady opodatkowania towarów i usług w miejscu ich konsumpcji. Przyjęcie tej zasady umożliwi podważenie głównych, stosowanych w skali międzynarodowej strategii uchylania się od podatków oraz osłabienie szkodliwej konkurencji podatkowej pomiędzy państwami dzięki wprowadzeniu bardziej sprawiedliwych kryteriów w relacjach międzynarodowych.(abstrakt oryginalny)
Rocznik
Numer
Strony
9--13
Opis fizyczny
Twórcy
  • Bocconi University, Milan
Bibliografia
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  • ---
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.ekon-element-000171634264

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