Aggressive Tax Optimization in the Face of Growing Web Competition. The Example of Valuation and Depreciation of Trademarks
Journal Title: Zeszyty Naukowe Wydziału Zamiejscowego w Chorzowie Wyższej Szkoły Bankowej w Poznaniu - Year 2015, Vol 17, Issue
Abstract
Tax optimization should be perceived by those in charge of corporate tax policies as the primary goal and a key driver of their efforts. It is common knowledge that there are legal methods based on existing tax regulations that entrepreneurs can exploit to pay less in tax. The use of tax optimization makes it possible to reduce corporate tax burden, and hence leads to improvements in financial results. What each company needs to do in the first place, however, is perform a thorough analysis and develop an individual tax strategy that will help the company minimize its fiscal burden while still remaining in compliance with applicable laws. It is important at the same time to mitigate risks associated with the use of certain approaches – interpretations of specific regulations should be consulted with tax authorities and verified against relevant rulings and decisions by administrative courts and the Constitutional Tribunal.
Authors and Affiliations
Sonia Kozub -Skalska
Keywords
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