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Czy Egipt powinien przyjąc model podatkowy i wytyczne OECD?

Czy Egipt powinien przyjąc model podatkowy i wytyczne OECD?


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About the Book

Kwestia badana w niniejszym dokumencie koncentrowala się na konieczności i wymaganiach dla Egiptu jako kraju rozwijającego się, aby dostosowac się do modelu, koncepcji i wytycznych OECD. Egipt wykonal kilka kroków w kierunku adaptacji. Mialy one zarówno pozytywny, jak i negatywny wplyw na deficyt budżetowy egipskiego rządu. Wynik końcowy zależal od sily negocjacyjnej egipskiego rządu podczas zawierania umów o unikaniu podwójnego opodatkowania lub podczas egzekwowania przepisów podatkowych, w tym przekazywania wniosków o udzielenie informacji. W obecnej sytuacji, gdy Egipt jest niestabilny gospodarczo i politycznie, sila negocjacyjna jest bezprecedensowa, więc potrącane podatki w ramach umów o unikaniu podwójnego opodatkowania bylyby niskie, co prowadziloby do nienormalnych utraconych dochodów, pogarszając sytuację deficytu budżetowego. Ponadto niestabilnośc rządu wplynęlaby na jego zdolnośc do egzekwowania od podatników wcześniej przyjętych koncepcji podatkowych, takich jak na przyklad ceny transferowe w odniesieniu do przedsiębiorstw wielonarodowych. W związku z tym nie oczekuje się, że przyjęcie przez Egipt modelu OECD przyniesie znaczne korzyści, co wymaga od egipskiego rządu spowolnienia postępów w kierunku pelnego dostosowania ram podatkowych do materialów OECD.


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Product Details
  • ISBN-13: 9786208751906
  • Publisher: Wydawnictwo Nasza Wiedza
  • Publisher Imprint: Wydawnictwo Nasza Wiedza
  • Height: 229 mm
  • No of Pages: 76
  • Returnable: N
  • Weight: 168 gr
  • ISBN-10: 620875190X
  • Publisher Date: 17 Mar 2025
  • Binding: Paperback
  • Language: Polish
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 152 mm


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