Temat: BEPS - Prolib Integro

Skocz do pozycji: 1.

Tytuł:: Multilateral Convention (MLI) – Tax Evolution or Revolution?
Autorzy:: Franczak, Agnieszka
Tematy:: Multilateral Convention
MLI
tax agreement
BEPS
Konwencja Wielostronna
umowa podatkowa; Pokaż więcej
Wydawca:: Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Powiązania:: https://bibliotekanauki.pl/articles/619109.pdf Link otwiera się w nowym oknie
Opis:: The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an international agreement, which was signed on 7 June 2017 in Paris. The provisions thereof introduce a tax settlement counteracting the abuse of double taxation agreements. The aim of this article is to offer an insight into both the origin and the resolutions of MLI. In the publication, an attempt was made in order to analyse and assess the impact of the Convention on the taxation system.
Konwencja Wielostronna (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) to umowa międzynarodowa, która została podpisana 7 czerwca 2017 r. w Paryżu. Zapisy Konwencji MLI wprowadzają porozumienie podatkowe zapobiegające nadużywaniu umów o unikaniu podwójnego opodatkowania. Celem opracowania jest przybliżenie genezy oraz założeń Konwencji Wielostronnej. Podjęto też próbę analizy i oceny wpływu Konwencji na system podatkowy.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Reform of International Taxation In Russia
Autorzy:: Kilinkarova, Elena
Tematy:: tax law
international tax law
controlled foreign companies
beneficial ownership
automatic exchange of information
MLI
BEPS; Pokaż więcej
Wydawca:: Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Powiązania:: https://bibliotekanauki.pl/articles/1368184.pdf Link otwiera się w nowym oknie
Opis:: This contribution deals with signifi cant changes in regulation of cross-border taxation in Russia that have been introduced since 2014 mainly due to the impact of the governmental policy of deoffshorization aimed at fighting the offshore character of Russian economy. At the same time participation in the OECD BEPS Project also influenced the international tax landscape in Russia. The analysis of the key substantive and procedural rules that were introduced in the course of the international tax reform in Russia is the key goal of the article. The author covers controlled foreign companies rules, management test for corporate tax residence, beneficial ownership concept, automatic exchange of information and key changes in the tax treaty network. The author aims to show steps that were taken by Russia in its reform of international taxation in order to confirm the hypothesis that in cross-border taxation Russia uses the widespread mechanisms and soft law recommendations while going its own way and often setting its own versions of the main elements of the international taxation landscape. Another important issue under consideration is the balance between unilateral, bilateral and multilateral regulation of international taxation in Russia.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: New Tax Reality for Permanent Establishment of Foreign Enterprises in Poland in a Post-BEPS Era
Autorzy:: Jamrozy, Marcin
Janiszewska, Magdalena
Majdowski, Filip
Tematy:: permanent establishment
Polish tax authorities
BEPS Action 7
MLI
double tax treaty
Polska
tax avoidance
tax ruling
commissionaire arrangements
activities of auxiliary or preparatory character
splitting-up of contracts; Pokaż więcej
Wydawca:: Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Powiązania:: https://bibliotekanauki.pl/articles/57065100.pdf Link otwiera się w nowym oknie
Opis:: The main aim of this contribution is to make a review and assess the application of BEPS Action 7 recommendations by the tax administration in Poland when determining whether a non-resident enterprise operating in Poland should be considered to have a permanent establishment (PE). The creation of a PE is crucial for taxable presence in Poland and for identifying the scope of the allocated revenues and expenses (taxable income). Changes to the OECD Model have a genuine practical impact on multinational enterprises and tax administrations and thus they need to be closely examined. The considerations serve to prove the hypothesis that Polish tax authorities apply the recommendations of BEPS Action 7 despite the fact that Poland lodged reservations concerning the non-application of Art. 12-14 of the MLI in its entirety. Beyond the legal-dogmatic research the contribution refers directly to the results of an empirical study carried out by the authors in the course of which 88 individual tax rulings issued by the Polish tax authorities were identified and examined.
Dostawca treści:: Biblioteka Nauki

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