Błażej Kuźniacki
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Controlled Foreign Companies (CFC) and Tax Avoidance: International and Comparative Perspectives with Specific Reference to Polish Tax and Constitutional Law EU Law and Tax Treaties – ebook
Błażej Kuźniacki
The lion's share of global investments are likely being conducted for tax avoidance purposes through controlled foreign companies (CFC) established in tax havens or low tax jurisdictions. Avoiding tax via CFCs causes several problems, in particular it: leads to the unfair and unbalanced taxation of income; may widen the gap between the poorest and the richest, which then further adversely affects...Data dostępności:
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