Najlepsze ceny Specjalne oferty dla członków klubu książki PWE Najtańsza dostawa
DOI: 10.33226/0137-5490.2021.4.2
JEL: K22, K33, K34

Selected methods of countering treaty shopping in the context of cross-border activity of groups of companies

Wybrane metody przeciwdziałania zjawisku treaty shopping w kontekście działalności transgranicznej grup kapitałowych

The subject-matter of the elaboration is the mechanism of treaty shopping which is used not only for tax optimization but also tax avoidance. The main beneficiaries of this mechanism are groups of companies running cross-border activity. A special aspect that undergoes analysis in this article are the methods of countering treaty shopping. The issue is directly concerned with the aspects of both domestic tax law and international double taxation agreements. The mechanism of treaty shopping is also connected with the problem of withholding tax. The purpose of the elaboration is to evaluate the effectiveness of the methods of countering treaty shopping in connection with the operation of international holding companies.

Przedmiotem opracowania jest mechanizm treaty shopping, który wykorzystywany jest nie tylko do optymalizacji opodatkowania, ale również do unikania opodatkowania. Głównym beneficjentem tego mechanizmu są grupy kapitałowe funkcjonujące transgranicznie. Szczególnym aspektem analizowanym w artykule są metody przeciwdziałania treaty shopping. Z problematyką tą bezpośrednio związane są aspekty zarówno z zakresu wewnątrzkrajowego prawa podatkowego, jak i międzynarodowych umów o unikaniu podwójnego opodatkowania. Z mechanizmem treaty shopping wiąże się również problematyka podatków potrącanych u źródła. Celem opracowania jest ocena skuteczności metod przeciwdziałania treaty shopping na gruncie działalności holdingów międzynarodowych.

Słowa kluczowe: tax; CIT; treaty shopping; tax optimization; holding (podatek; CIT; treaty shopping; optymalizacja podatkowa; holding)

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