Tax Aspects of Transforming the Limited Liability Company into the Limited Partnership

• Authors: Wyrzykowski W.
• Languages of publication: PL

Abstracts

EN

The choice of the business legal form should not influence the taxation. The shareholders of limited liability companies in contrast to limited partnerships are confronted with so called double taxation. The analysis of the statistics shows that for over two years the number of limited partnerships has been growing. The main problem in transforming the company into the limited partnership is the problem of different taxation.

Keywords

EN

DOUBLE TAXATION; LIMITED PARTNERSHIP

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Spółdzielczy Instytut Naukowy G. Bierecki sp.j.
• Journal: Pieniądze i Więź
• Year: 2007
• Volume: 10
• Issue: 3(36)
• Pages: 96-105
• Document type: ARTICLE

Contributors

author

Wyrzykowski W.

• W. Wyrzykowski, Politechnika Gdanska, ul. G. Narutowicza 11/12, 80-952 Gdansk, Poland

Identifiers

CEJSH db identifier

08PLAAAA04849222