Wykorzystanie koncepcji substance z perspektywy międzynarodowych regulacji podatkowych

Joanna Rusek

doi:10.18778/1509-877X.2019.01.03

Authors

Joanna Rusek Doktor nauk prawnych, radca prawny i doradca podatkowy, manager w KPMG Tax M. Michna sp.k.

DOI:

https://doi.org/10.18778/1509-877X.2019.01.03

Keywords:

tax avoidance, economic substance, BEPS, OECD Model Tax Convention

Abstract

The aim of this article is to demonstrate different ways in which the concept of economic substance is used on an international basis. From that perspective the outcomes of the BEPS project were firstly examined. Another area of interest was the usage of the concept of economic substance by the OECD Model Tax Convention. Bearing in mind the above works the concept of economic substance – understood as creation of value basing on really performed functions, engaged assets and employees as well as borne risks – was found particularly useful for the purpose of counteracting tax avoidance.

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