Avoidance of the tax burdens by using a legal form of limited partnership

Agnieszka Sobiech

Abstract

The creation of a partnership with a partner which is a legal person is a way to avoid taxation. In the absence of legal provisions against circumvention of tax law, the only tool to prevent abuse of such a hybrid form of the company are now regulations on transfer pricing. The article attempts to assess existing solutions and outlines proposals for ways to reduce the abuse of law by the relevant regulations of tax law and private law.
Author Agnieszka Sobiech (JM / )
Agnieszka Sobiech,,
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Pages293-305
Publication size in sheets0.6
Book Popovič Adrián, Románová Anna, Straková Ivana (eds.): Zneužitie a iné formy obchádzania práva. Recenzovaný zborník vedeckých prác, 2016, Univerzita Pavla Jozefa Šafárika v Košiciach, ISBN 978-80-8152-431-8, 338 p.
Keywords in Englishlimited partnership
URL https://www.upjs.sk/public/media/1084/Zbornik_48.pdf
Languageen angielski
Score (nominal)5
ScoreMinisterial score = 5.0, 30-12-2019, MonographChapterAuthor
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