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Fifty Shades of Tax Dodging • 133<br />
926. Ibid.<br />
did=2015D20642<br />
927. Ploumen, L. (2015). Toespraak van minister Ploumen bij internationale<br />
belasting conferentie:<br />
928. http://www.rijksoverheid.nl/documenten-en-publicaties/toespraken/2015/07/02/toespraak-minister-ploumen-international-tax-conference.html<br />
929. Oxfam Novib and ActionAid (2015). Merendeel Nederlanders: belastingontwijking<br />
grote bedrijven oneerlijk. Published 1 May 2015:http://<br />
www.oxfamnovib.nl/Merendeel-Nederlanders-belastingontwijking-grote-bedrijven-oneerlijk.html<br />
930. Wiki Quote Pl. (2015). Władysław Bartoszewski. Accessed 27 September<br />
2015: https://pl.wikiquote.org/wiki/W%C5%82adys%C5%82aw_<br />
Bartoszewski<br />
931. Podatki. (2014). Ustawa wprowadzająca opodatkowanie CFC podpisana.<br />
Published 17 September 2014, Accessed 27 September 2015: http://<br />
www.podatki.abc.com.pl/czytaj/-/artykul/ustawa-wprowadzajaca-opodatkowanie-cfc-podpisana<br />
932. PwC. (2015). Poland enacts new tax reform introducing CFC rules and<br />
stricter thin cap limitations. Published 22 January 2015, Accessed<br />
14 September 2015: http://www.pwcblogs.be/transactions/2015/01/<br />
poland-enacts-new-tax-reform-introducing-cfc-rules-stricter-thincap-limitations/<br />
933. Ibid.<br />
934. Polskie Radio. (2014). Lecą głowy i premie za opóźnienia w publikacji<br />
ustawy o rajach podatkowych. Published 22 October 2014,<br />
Accessed 27 September 2015: http://www.polskieradio.pl/42/1699/<br />
Artykul/1263156,Leca-glowy-i-premie-za-opoznienia-w-publikacjiustawy-o-rajach-podatkowych<br />
935. Podatki. (2014). Prezydent podpisał ustawę o terminie wejścia w<br />
życie nowelizacji dot. CFC. Published 29 October 2014, Accessed 27<br />
September 2015: http://www.podatki.abc.com.pl/czytaj/-/artykul/<br />
prezydent-podpisal-ustawe-o-terminie-wejscia-w-zycie-nowelizacji-dot-cfc<br />
936. EY. (2014). Effective date of Poland’s CFC rules is postponed for<br />
foreign companies with calendar tax year, Global Tax Alert. Published<br />
1 October 2014, Accessed 14 September 2015: http://taxinsights.<br />
ey.com/archive/archive-pdfs/2014g-cm4765-effective-date-of-polands-cfc-rules-is-postponed-for-foreign-companies-with-calendartax-year.pdf.<br />
The law was announced together with accompanying<br />
guidance in 2015 at Ministry of Finance. (2015). Zasady opodatkowania<br />
dochodów uzyskiwanych poprzez kontrolowaną spółkę zagraniczną<br />
(CFC). Updated 2 May 2015, Accessed 14 September 2015: http://<br />
www.finanse.mf.gov.pl/pl/wszystkie-aktualnosci/-/asset_publisher/<br />
Id8O/content/zasady-opodatkowania-dochodow-uzyskiwanych-poprzez-kontrolowana-spolke-zagraniczna-cfc-2?redirect=http://www.<br />
finanse.mf.gov.pl/pl/wszystkie-aktualnosci%3Fp_p_id%3D101_IN-<br />
STANCE_Id8O%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-2%26p_p_<br />
col_count%3D1#p_p_id_101_INSTANCE_Id8<br />
937. KPMG. (2015). Planned anti-avoidance provisions unlikely to be introduced<br />
in 2016, Tax Alert. Published May 2015, Accessed 15 September<br />
2015: https://www.kpmg.com/Global/en/IssuesAndInsights/Articles-<br />
Publications/taxnewsflash/Documents/poland-may6-2015.pdf<br />
938. Onet Biznes. (2015). Prezydent Komorowski proponuje przeprowadzenie<br />
referendum ws. Podatków. Published 11 May 2015, Accessed<br />
27 September 2015: http://biznes.onet.pl/podatki/wiadomosci/<br />
prezydent-komorowski-proponuje-przeprowadzenie-referendum-ws-podatkow/yfb4ym<br />
939. Ibid.<br />
940. See Supreme Audit Office. (2014). NIK o kontroli zwalczania oszustw<br />
podatkowych. Published 14 May 2014: https://www.nik.gov.pl/aktualnosci/gospodarka/nik-o-kontroli-zwalczania-oszustw-podatkowych.<br />
html<br />
941. Ibid.<br />
942. Answers to questionnaire to Ministry of Finance received by email on<br />
17 June 2015.<br />
943. Ibid.<br />
944. European Commission. (2014). Statistics on APAs at the end of 2013,<br />
JTPF/007/2014/EN. Accessed 14 September 2015: http://ec.europa.<br />
eu/taxation_customs/resources/documents/taxation/company_tax/<br />
transfer_pricing/forum/final_apa_statistics_2013_en.pdf<br />
945. OECD. (2015). Implementing the latest international standards for<br />
compiling foreign direct investment statistics – How multinational enterprises<br />
channel investments through multiple countries. Published<br />
February 2015. Accessed 14 September 2015: http://www.oecd.org/<br />
daf/inv/How-MNEs-channel-investments.pdf p.3-4.<br />
946. Answers to questionnaire to Ministry of Finance received by email<br />
on 17 June 2015 & European Commission. (2015). A study on R&D tax<br />
incentives, op. cit., p.56.<br />
947. Eurodad research. See Figure 4 and Table 5. The analysis has been<br />
conducted using a combination of data shared by ActionAid International,<br />
Martin Hearson of the London School of Economics and Political<br />
Science, from the International Bureau of Fiscal Documentation (IBFD)<br />
Tax Research Platform (http://online.ibfd.org/kbase/), and from the<br />
15 European governments’ websites containing their tax treaties<br />
(links to all these websites can be found here: http://ec.europa.eu/<br />
taxation_customs/taxation/individuals/treaties_en.htm). The data only<br />
covers treaties that entered into force in 1970 or later. The data reflects<br />
the information that was available until 20 September 2015. In a few<br />
instances it was not possible to determine the relevant information<br />
regarding the statutory withholding tax rates or the rates contained in<br />
the treaties due to lack of publicly available information or language<br />
barriers. In such cases the treaties were either omitted from the<br />
calculation of the average rate reduction (as was the case with a treaty<br />
between France and Malawi) or additional information was sourced<br />
from the following two websites: http://www.treatypro.com/ and<br />
http://www2.deloitte.com/content/dam/Deloitte/global/Documents/<br />
Tax/dttl-tax-withholding-tax-rates-2015.pdf. The category ‘developing<br />
countries ‘ covers the countries that fall into the World Bank’s categories<br />
of low-income, lower-middle income and upper-middle income<br />
countries (which covers the span of GNI per capita from $0 to $12,735.<br />
Please refer to: http://data.worldbank.org/about/country-and-lendinggroups).<br />
948. Ibid.<br />
949. Answers to questionnaire to Ministry of Finance received by e-mail on<br />
17 June 2015.<br />
950. See Ministry of Finance. (2015). Convention between the Republic<br />
of Poland and the Federal Republic of Ethiopia for the avoidance of<br />
double taxation and the prevention of fiscal evasion with respect to<br />
taxes on income. Dated 13 July 2015: http://www.finanse.mf.gov.pl/c/<br />
document_library/get_file?uuid=1809bb8f-0bb1-40be-9ee8-edf-<br />
56de9b940&groupId=766655<br />
951. Answers to questionnaire to Ministry of Finance received by email on<br />
17 June 2015.<br />
952. Ibid.<br />
953. Ibid.<br />
954. This was communicated during a meeting with the Ministry of Foreign<br />
Affairs in July 2015 on the occasion of discussing the ministry’s development<br />
cooperation plan and PCD plan with tax avoidance and evasion<br />
as a priority area.<br />
955. Polska Pomoc. (2015). Ósme posiedzenie Rady Programowej<br />
Współpracy Rozwojowej, Published 23 July 2015. Accessed 27 September<br />
2015: https://polskapomoc.gov.pl/Osme,posiedzenie,Rady,Programowej,Wspolpracy,Rozwojowej,2305.html<br />
p.46.<br />
956. EY. (2015). Country implementation of BEPS Actions 8-10 and 13 – A<br />
survey on the implementation of the BEPS. Actions on transfer<br />
pricing and transfer pricing documentation. Published August 2015,<br />
p.13, Accessed 14 September 2015: http://www.ey.com/Publication/<br />
vwLUAssets/ey-country-implementation-of-beps-actions-8-10-and-<br />
13-august-2015/$FILE/ey-country-implementation-of-beps-actions-