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Miedzynarodowe planowanie podatkowe z wykorzystaniem spólki prawa luksemburskiego

Author

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  • Tomasz Nowak

    (Uniwersytet Ekonomiczny w Poznaniu, Instytut Gospodarki Miedzynarodowej, Katedra Finansów Miedzynarodowych)

Abstract

Poland’s tax system has a large number of tax burdens and a complicated structure of individual taxes. This directly affects the decisions made by business entities, which take different attitudes in response to high taxation of their income. One of the reactions of enterprises to taxation may be the use of tax planning. The aim of the article is to present one of the ways of legal international tax planning, which enables minimizing the taxation of entrepreneurs’ income through the use of appropriate structures of legal regulations and legal forms of conducted business activity. The article also draws attention to the process of adapting the created constructions to the changing tax regulations.

Suggested Citation

  • Tomasz Nowak, 2019. "Miedzynarodowe planowanie podatkowe z wykorzystaniem spólki prawa luksemburskiego," International Economics, University of Lodz, Faculty of Economics and Sociology, issue 27, pages 168-186, September.
    • Handle: RePEc:ann:inecon:y:2019:i:27:p:168-186
    DOI: 10.18778/2082-4440.27.02
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    File URL: https://czasopisma.uni.lodz.pl/em/article/view/7760/8551
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    More about this item

    Keywords

    taxation; tax planning; tax avoidance; tax optimization;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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