Schematy optymalizacji podatkowej europejskich struktur holdingowych
Tax Optimization Schemes of the European Holding Structures
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2012, vol., nr 97, s. 263-275
Abstract
The aim of the article is to demonstrate the tax optimization possibilities that may be used by holding companies. The author presents the factors taken into account by the choice of holding company location, and characterizes two of the most attractive holding regimes – the Dutch and Cyprus ones. The article presents three tax optimal holding structures, most often applied. Moreover, it contains an analysis of the American and German foreign direct investment in holding companies by countries.