Najlepsze ceny Specjalne oferty dla członków klubu książki PWE Najtańsza dostawa

The impact of taxation on transnational business activity: why it happens, how it happens, how to neutralize distortions

Wpływ podatków na międzynarodowy obrót gospodarczy — geneza, mechanizmy, zwalczanie nieprawidłowości

The article aims to study, in a systematic framework, the main profiles of the effect brought by the fiscal variable on international economic activities. The main causes of the distortions that occur are identified in the configuration of the current regulatory models of international tax law, dating back to the 1920s. The resulting proposal is to go beyond these regulatory models and to adopt a Destination-Based Approach, suitable to neutralize the main international tax-elusion strategies and to reduce the harmful tax competition among States by establishing more equitable criteria in international relationships.

Celem artykułu jest zbadanie w metodyczny sposób wpływu, jakie zmienne fiskalne wywierają na działalność gospodarczą w skali międzynarodowej. Za główną przyczynę powstających w tym kontekście nieprawidłowości uznano kształt przyjętych obecnie modeli regulacyjnych międzynarodowego prawa podatkowego, które wywodzą się jeszcze z lat 20. ubiegłego wieku. Efektem dokonanej analizy jest propozycja wyjścia poza te modele regulacyjne i przyjęcie zasady opodatkowania towarów i usług w miejscu ich konsumpcji. Przyjęcie tej zasady umożliwi podważenie głównych, stosowanych w skali międzynarodowej strategii uchylania się od podatków oraz osłabienie szkodliwej konkurencji podatkowej pomiędzy państwami dzięki wprowadzeniu bardziej sprawiedliwych kryteriów w relacjach międzynarodowych.

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Słowa kluczowe: international tax avoidance; harmful tax competition; BEPS; double taxation conventions; destination-based approach (unikanie podatków w kontekście międzynarodowym; szkodliwa konkurencja podatkowa; BEPS; konwencje w sprawie podwójnego opodatkowania; zasada opodatkowania towarów i usług w miejscu ich konsumpcji)

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Przegląd Ustawodawstwa Gospodarczego nr 8/2020
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