Regulacje CFC w świetle pozostałych rekomendacji OECD z projektu BEPS – stosunek zbieżności, wykluczenia oraz paralelizmu

Filip Majdowski

doi:10.18778/1509-877X.01.05

Authors

Filip Majdowski Ministerstwo Finansów, Departament Systemu Podatkowego

DOI:

https://doi.org/10.18778/1509-877X.01.05

Keywords:

BEPS, CFC regulations, digital economy, hybrid entities and payments, harmful tax regimes, transfer pricing

Abstract

The subject of the article is to present the OECD’s recommendations issued within the Base Erosion and Profit Shifting (BEPS) project as regards the relation between CFC regulations and the other action points from this project. The analysis reveals that such recommendations do not have a holistic nature, i.e. they do not envisage an explicit hierarchy between them, and that the impact of CFC regulations on the BEPS phenomenon has in majority of cases a subsidiary character in light of the primary recommendations, such as, for instance, the ones on neutralizing tax hybridization, limiting tax deductibility of financial payments or fighting harmful tax regimes.

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Author Biography

Filip Majdowski, Ministerstwo Finansów, Departament Systemu Podatkowego

Ukończył studia doktoranckie na Wydziale Prawa i Administracji Uniwersytetu Warszawskiego

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