CFC Regulations in Light of the Other OECD’s Recommendations from the BEPS’s Project - Relation of Convergence, Exclusion and Parallelism Cover Image

Regulacje CFC w świetle pozostałych rekomendacji OECD z projektu BEPS – stosunek zbieżności, wykluczenia oraz paralelizmu
CFC Regulations in Light of the Other OECD’s Recommendations from the BEPS’s Project - Relation of Convergence, Exclusion and Parallelism

Author(s): Filip Majdowski
Subject(s): Law on Economics
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: BEPS; CFC regulations; digital economy; hybrid entities and payments; harmful tax regimes; transfer pricing

Summary/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 hybrid¬ization, limiting tax deductibility of financial payments or fighting harmful tax regimes.

  • Issue Year: 2017
  • Issue No: 1
  • Page Range: 63-98
  • Page Count: 36
  • Language: Polish