Polityka Unii Europejskiej przeciwdziałająca szkodliwej międzynarodowej optymalizacji opodatkowania

Abstract: The activity of international holding companies has become crucial for the European economy. In particular, attention should to paid to the tax-related issues, which arise out of the cross-border activity of holding companies. Increasingly, holding companies employ aggressive tax optimisation in their strategies. While the tax policies of individual E.U. Member States have turned out to be of little effectiveness, simultaneously, the lack of a common and harmonised tax policy designed to counteract tax optimisation has become a serious problem for the European Union. Therefore, the European Commission strives to develop a fiscal concept which will - on the one hand - allow to effectively combat international tax optimisation adopted by holding companies and - on the other hand - be integral with the internal tax systems of individual Member States

Object Details

• Alternative title: The E.U. policy counteracting harmful international tax optimisation
• Location: Deutsche Nationalbibliothek Frankfurt am Main
• Extent: Online-Ressource
• Language: Polnisch
• Notes: Veröffentlichungsversion ; begutachtet (peer reviewed) ; In: Studia z Polityki Publicznej / Public Policy Studies ; 2 (2015) 3 ; 63-80

Classification and Topics

• Classification: Wirtschaft

Contributors, Places and Time

• Event: Veröffentlichung
• (where): Mannheim
• (who): SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
• (when): 2015
• Creator: Gajewski, Dominik J.

Further information

• DOI: 10.33119/KSzPP.2015.3.3
• URN: urn:nbn:de:101:1-2022090812502646375539
• Rights: Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Last update: 25.03.2025, 1:42 PM CET