Hybrydyzacja podmiotowości podatkowej w strategiach korporacji międzynarodowych

Małgorzata Hybka

Abstract

Tax strategy is an important component of multinational corporation operations. It involves, inter alia the application of diversified hybrid instruments. This article addresses the usage of hybrid entities, which gained on popularity after the introduction of the cheek-the-box regulations in the United States in 1997. The author explains the nature of an hybrid entity, presents classic and reverse hybrid models and overviews the American regulations and their role in international tax planning strategies.