TORUŃSKI ROCZNIK PODATKOWY

Filip Majdowski
Teorie ekonomiczne leżące u podstaw opodatkowania dochodu o zagranicznym źródle – przegląd dorobku zagranicznej nauki prawa na potrzeby konstrukcji reżimu kontrolowanej spółki zagranicznej

Streszczenie

Przedmiotem artykułu jest przybliżenie dorobku amerykańskiej oraz europejskiej doktryny prawa podatkowego w zakresie ekonomicznych teorii poświęconych opodatkowaniu zagranicznego dochodu. Teorie te definiowane przez pryzmat neutralności systemu podatkowego określane są również mianem mierników neutralności, wśród których wyróżnić można trzy kluczowe standardy, jak standard neutralności eksportu kapitału, standard neutralności importu kapitału oraz standard neutralności własności. Konstruowanie polityki podatkowej w oparciu o dany standard wyznacza granice jurysdykcyjne systemu podatkowego, przede wszystkim na tle podejścia do opodatkowania bądź jego braku dochodu uzyskiwanego przez rezydenta podatkowego z zagranicznych źródeł przychodów, co z kolei teoretycznie wpływać powinno na kształt regulacji zagranicznej spółki kontrolowanej (CFC). Doświadczenie Stanów Zjednoczonych w których debata nad reformę tamtejszego reżimu CFC (Subpart F) odbywała się w kontekście przedmiotowych standardów takiej korelacji jednak nie potwierdza.

 

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Słowa kluczowe: prawo podatkowe, podatek, podatek dochodowy, CFC