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DOI: 10.33226/0137-5490.2020.5.3
JEL: K22, K33, K34 (artykuł w języku angielskim)

Holding company as a special form of tax optimization used in selected european countries

The subject-matter of the article is a holding company used by entities with cross-border capital links.
Employment of this mechanism is a significant solution adopted in tax optimization strategies. The tax effectiveness of this solution is closely connected with certain tax jurisdictions in Europe. Undoubtedly, it is an innovative hybrid solution. This article analyses the multifaceted nature of the practice of using a holding company. The specific nature of the
tax legislation applicable in individual European countries (with particular attention paid to tax havens) is of key importance for the tax effectiveness of a holding company.

Keywords: international tax law; tax planning; holding company

References

Chetcuti Dimech, F. (2006). Tax Planning in Malta. Tax Planning International, European Union Focus, 11.
Endres, D., Schreiber, C., Dorfmueller, P. (2006). Holding Companies are Key International Tax Planning, International Tax Review, 1.
Gajewski, D. J. (2017). Holding. International Taxation in the European Union, Warsaw: OW SGH.
Lener, M. (2000). Limitation of the National Power of Taxation by the fundamental Freedoms and Non-Discrimination Clauses of the EC Treaty,
EC Tax Review, 1.
Meuseen Gerard, T. K. (1999), The Principle of Equality in European Taxation, Amsterdam: Kluwer Law International.
O'Donnell, K. (2006). Soparfi take advantage of participation exemption, International Tax Review, No. 11.
Orlov, M. (2005). The Concept of Tax Haven: A Legal Analysis, London,
Peters, C., Snellaars, M. (2001). Non-Discrimination and Tax Law: Structure and Comparison of the Various Non-Discrimination Clauses, EC
Tax Review, 1.
Schaffner, J. (2006), Basic Principles of Luxembourg Taxation, Allan & Overy LLP.

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