This article develops a new strategy for the (tax) optimization of foreign direct investments in the U.S. This strategy … is particularly favorable for natural persons. By using a foreign upstream hybrid partnership, a substantial tax … optimization of the current taxation of profits as well as the taxation of capital gains can be achieved. In addition, current and …

2015 to 2018. Tax loss can be considered as a tool for tax optimization, which is used by companies in all countries of the … impact on the amount of tax levied and the subsequent income tax payable, while the possibility to use this tool of tax … optimization is influenced by the changing legislation in the period under review. …

2015 to 2018. Tax loss can be considered as a tool for tax optimization, which is used by companies in all countries of the … impact on the amount of tax levied and the subsequent income tax payable, while the possibility to use this tool of tax … optimization is influenced by the changing legislation in the period under review. …

changes affect activities related to tax optimization and they can be collectively called as international tax planning. This … devoted to the overview of literature, which deals with measuring international tax optimization. There are several attitudes … contains data showing high frequency of tax planning activities. There are briefly outlined ways of international tax …

changes affect activities related to tax optimization and they can be collectively called as international tax planning. This … devoted to the overview of literature, which deals with measuring international tax optimization. There are several attitudes … contains data showing high frequency of tax planning activities. There are briefly outlined ways of international tax …