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Krytyka Prawa. Niezależne studia nad prawem

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Year 2017 
Volume 9 
Issue 4

Czarne listy oaz podatkowych

Arkadiusz Nawrocki
Deutche Bank Londyn

2017 9 (4) Krytyka Prawa. Niezależne studia nad prawem

DOI 10.7206/kp.2080-1084.167

Article contents

Abstract

Czarne listy sporządzone przez OECD są najbardziej wpływowym narzędziem w walce przeciwko rajom podatkowym. Dzięki swemu autorytetowi i przewodniej roli wśród międzynarodowych organizacji gospodarczych, używany przez OECD termin „raje podatkowe” zaczął być uznawany za negatywny. Kraje zareagowały na olbrzymi wzrost sektora rajów podatkowych poprzez wprowadzenie określonych przepisów prawnych i administracyjnych ograniczających transfery finansowe do rajów podatkowych, a także wytoczyły sądowe procesy o oszustwa. Głównym celem tych działań było zapobieganie temu, by lokalni podatnicy nie ukrywali swych dochodów w rajach podatkowych. By nadmiernie nie ograniczać zasadnego handlu międzynarodowego i transgranicznej działalności inwestycyjnej, krajowe przepisy wymierzone w raje podatkowe zwykle wyznaczają granicę pomiędzy działalnością rajów podatkowych a rzeczywistym biznesem międzynarodowym i stosują się tylko do tych pierwszych.

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APA style

Nawrocki, Arkadiusz (2017). Nawrocki, A. . (2017). Czarne listy oaz podatkowych. Krytyka Prawa. Niezależne Studia Nad Prawem, 9(4), 94-109. https://doi.org/10.7206/kp.2080-1084.167 (Original work published 2017)

MLA style

Nawrocki, Arkadiusz. Nawrocki, A. . “Czarne Listy Oaz Podatkowych”. 2017. Krytyka Prawa. Niezależne Studia Nad Prawem, vol. 9, no. 4, 2017, pp. 94-109.

Chicago style

Nawrocki, Arkadiusz. Nawrocki, Arkadiusz . “Czarne Listy Oaz Podatkowych”. Krytyka Prawa. Niezależne Studia Nad Prawem, Krytyka Prawa. Niezależne studia nad prawem, 9, no. 4 (2017): 94-109. doi:10.7206/kp.2080-1084.167.

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