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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Format: | Article |
Language: | English |
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WSB University in Torun
2013-12-01
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Series: | Torun Business Review |
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Online Access: | https://tbr.wsb.torun.pl/index.php/journal/article/view/239 |