Determination of Tax Optimization as an Effect of Intelligent Legal Tax Solutions

In the current age of globalization and digitalization of the economy the possibilities of doing business and taxing the returns in the optimal way seems to be more flexible and easier than it was in the past years. In addition, the tax systems of individual countries vary considerably in many fields. On the one hand, this fact hinders doing business in many countries, on the other, dissimilarities and disparities in taxation create the possibility of choosing convenient tax solutions. Thanks to that companies receive optimal global tax environment providing the best combination of economic and legal regulation to create tax-saving strategies. The purpose of the study is to review tax solutions on practices that have allowed multinational corporations to optimize their tax liabilities as well as to show the difference between legal and illegal activities to minimize tax burdens.