The clause against tax avoidance in the Guidelines of the project on the change of the Tax Ordinance Act of April 2013

The demand to tighten tax regulations has been updated on both international and domestic level due to the fact that taxpayers are increasingly using aggressive practices of tax avoidance. For this reason, the Minister of Finance formulated and published on the 30th April 2013 the Guidelines of the...

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Bibliographic Details
Main Author: Marta Gordon
Format: Article
Language:English
Published: WSB University in Torun 2013-12-01
Series:Torun Business Review
Subjects:
Online Access:https://tbr.wsb.torun.pl/index.php/journal/article/view/239