Tomasz Wach
Financial Law Review, Issue 13 (1)/ 2019, 2019, pp. 46-60
https://doi.org/10.4467/22996834FLR.19.004.10522The aim of this work is to present legal regulations and system solutions undertaken by individual States, including EU institutions to counteract international tax avoidance practices. The work discusses the axiology of legal regulations aimed at counteracting international tax avoidance practices and attempts to present the notion of harmful tax competition. Moreover, the article aims at introducing the essence of tax avoidance and juxtaposing it with the notion of tax evasion.
What needs to be emphasized is that the phenomenon of tax avoidance is often identified with tax evasion. It should be remembered and stressed that tax avoidance is not a, it is a phenomenon that can be described as a "breach within the limits of the law". In contrast to tax evasion, which is penalized by law, tax avoidance is a lawful phenomenon but standing in contrast with its axiology.
Tomasz Wach
Financial Law Review, Issue 25 (1)/2022, 2022, pp. 110-125
https://doi.org/10.4467/22996834FLR.22.007.15657The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause. The paper discusses the axiology of legal regulations aimed at counteracting tax avoidance practices and the use of non-market prices in relations between related entities. An attempt was made to present the concept of the phenomenon of harmful tax competition, also the essence of tax avoidance, and to contrast this concept with the phenomenon of tax evasion. The phenomenon of tax optimization was also indicated. The relationship between the provisions of the general anti-optimization clause and transfer prices that determine the appropriate state of prices between related entities within the meaning of tax law was also subjected to a detailed analysis.