Regulacje CFC w świetle pozostałych rekomendacji OECD z projektu BEPS - stosunek zbieżności, wykluczenia oraz paralelizmu

• Autorzy: Filip Majdowski
• Języki publikacji: PL

Abstrakty

Przedmiotem artykułu jest omówienie rekomendacji OECD wydanych na tle projektu Base Erosion and Profit Shifting (BEPS) odnośnie do relacji regulacji CFC z innymi działaniami w ramach tego projektu. Analiza wytycznych przedstawionych przez OECD do projektu BEPS pokazuje, iż nie mają one charakteru holistycznego, czyli nie przewidują one wyraźnej hierarchizacji tych wytycznych, oraz że oddziaływanie regulacji CFC na zjawisko BEPS ma większości przypadków charakter subsydiarny względem tych innych podstawowych rekomendacji, jak przykładowo wskazówek dotyczących neutralizacji hybrydyzacji podatkowej, ograniczenia potrącalności podatkowej płatności finansowych czy też zwalczania szkodliwych reżimów podatkowych.(abstrakt oryginalny)

EN

The subject of the article is to present the OECD's recommendations issued within the Base Erosion and Profit Shifting (BEPS) project as regards the relation between CFC regulations and the other action points from this project. The analysis reveals that such recommendations do not have a holistic nature, i.e. they do not envisage an explicit hierarchy between them, and that the impact of CFC regulations on the BEPS phenomenon has in majority of cases a subsidiary character in light of the primary recommendations, such as, for instance, the ones on neutralizing tax hybrid-ization, limiting tax deductibility of financial payments or fighting harmful tax regimes.(original abstract)

Słowa kluczowe

PL

Nieuczciwa konkurencja; Podatki; Unikanie opodatkowania

EN

Unfair competition; Taxes; Tax avoidance

• Czasopismo: Kwartalnik Prawa Podatkowego
• Rocznik: 2017
• Numer: nr 1
• Strony: 63--98

Twórcy

autor

Filip Majdowski

• Ministerstwo Finansów

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Identyfikatory

DOI

https://doi.org/10.18778/1509-877X.01.05