Tax Sparing Credit Clauses and Advance Pricing Agreements as Important Instruments for Tax Optimization
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RIS BIB ENDNOTETax Sparing Credit Clauses and Advance Pricing Agreements as Important Instruments for Tax Optimization
Publication date: 12.12.2018
Financial Law Review, 2018, Issue 12 (4)/ 2018, pp. 18 - 27
https://doi.org/10.4467/22996834FLR.18.018.9999Authors
Tax Sparing Credit Clauses and Advance Pricing Agreements as Important Instruments for Tax Optimization
The article is devoted to instruments used by international holding companies in their tax optimization strategies. Some of the most commonly adopted instruments include: tax sparing credit clauses and advance pricing agreements. They are particularly frequently used by related entities operating on the territory of the European Union. The article presents an analysis of these constructions with particular indication of tax effects that have a significant influence on reduction of tax liabilities of related entities operating in various residences for tax purposes. The author demonstrates how these instruments can be adopted in various ways, which are often extremely different from the legislator's intention.
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Information: Financial Law Review, 2018, Issue 12 (4)/ 2018, pp. 18 - 27
Article type: Original article
Warsaw School of Economics, Al. Niepodleglosci 162, 02-554 Warsaw, Poland
Published at: 12.12.2018
Article status: Open
Licence: CC BY-NC-ND
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