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optymalizacje i obejścia podatkowe
optymalizacje i obejścia podatkowe
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adamtomaszewski1
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optymalizacja podatkowa
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tax optimization
karuzela podatkowa
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tax carousel
podatkowa grupa kapitałowa
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tax capital group
dodatkowe zobowiązanie podatkowe
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additional tax liability
sankcyjna stawka podatku
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sanctioned tax rate
wydatki niestanowiące kosztów uzyskania przychodu
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expenses not deductible for tax purposes
nieuzasadniona korzyść podatkowa
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unjustified tax benefit
uzasadniona korzyść podatkowa
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justifiable tax benefit
ceny transakcyjne ustalane dla celów podatkowych
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transaction prices determined for tax purposes
sankcje karno-skarbowe
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penal and fiscal sanctions
proporcjonalne odliczenie podatku
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proportional tax deduction
nierzetelne księgi rachunkowe
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unreliable accounting books
pełnomocnictwo ogólne
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general power of attorney
pełnomocnictwo szczególne
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special power of attorney
pełnomocnik do spraw doręczeń
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service representative
kraj stosujący szkodliwą konkurencję podatkową
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country applying harmful tax competition
konkurencja podatkowa
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tax competition
zryczałtowana stawka podatku
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flat rate tax
podatek od źródła dochodu
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withholding tax
źródło dochodu
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source of income
podatek od kapitałów pieniężnych
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tax on cash capital
obejście prawa
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circumvention of the law
pozorna czynność prawna
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apparent legal action
czynny żal
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active grief
zgoda właściwej administraci podatkowej
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consent of the relevant tax administration
firma słup
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pole company
wyprowadzenie dochodu
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income derivation
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