Browsing Kwartalnik Prawa Podatkowego 2017, nr 1 by Title
Now showing items 4-6 of 6
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Regulacje CFC w świetle pozostałych rekomendacji OECD z projektu BEPS – stosunek zbieżności, wykluczenia oraz paralelizmu
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)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 ... -
Rozwój koncepcji treści ekonomicznej (substance) w Stanach Zjednoczonych
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)An important challenge of the modern tax law is efficient countering of tax avoidance. One of the ways of tackling this problem is investigating and examining of taxpayers’ activities from the perspective of their economic ... -
Towards the Definitive VAT System – Update on the Implementation of the VAT Action Plan
(Wydawnictwo Uniwersytetu Łódzkiego, 2017)The article provides an update on the implementation of the VAT Action Plan as regards the Commission’s proposal setting out the fundamental principles of the definitive single EU VAT area and a number of short-term measures ...