Seminárna práca15 s. / 5. roč. / doc
Introduction
The determination of tax income made by separate entity approach and different corporate tax rates in particulars countries results into strong incentives of multinational companies to situate taxable profits to low-tax affiliates. That is the reason why the legislation of many countries including Slovak Republic consists of specific anti-avoidance rules in order to eliminate tax strategies planning in multinational companies. The most anti-avoidance tax policy rules ar...