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Institute of Public Finance

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Legislative proposal for a controlled foreign companies regime in Poland from an international perspective

Magdalena Małgorzata Hybka, Poznan University of Economics, Department of Public Finance, Poznań, Poland

Tackling corporate profit shifting requires appropriate anti-avoidance measures. This article reviews one of these measures, a controlled foreign companies (corporations) regime. It has been implemented in many countries, in some of them as early as the 1960s. The need for its introduction has also been expressed on many occasions by the Polish legislator. The article is composed of three sections. The first considers the reasons for the implementation of the analyzed regime. The second describes the controlled foreign corporation legislation in the USA and selected European Union member states. The last section is devoted to a bill on taxing controlled foreign companies in Poland.

Keywords:  controlled foreign company; tax avoidance; Poland

Year:  2014   |   Volume:  38   |   Issue:  4   |   Pages:  465 - 487   

Full text (PDF)   |   DOI: 10.3326/fintp.38.4.4   |   E-mail this article   |   Download to citation manager
 December, 2014
IV / 2014
EBSCO Publishing
ISSN 1846-887X
e-ISSN 1845-9757
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