PL EN


2005 | 8 | 3(28) | 104-111
Article title

Improvement? Tax deductible costs of share issuance and guarantees in public limited companies

Authors
Title variants
Languages of publication
PL
Abstracts
EN
The article concentrates on doubts related to the practice of tax deduction of the costs of securities' public emission. The changes in related law and inconsistent practices of tax authorities made managers adapt different ways of interpreting tax deductible emission costs. The key issue analysed in the article is the essential question of treating the share capital collecting costs as the costs of gaining income deductible from the corporate income tax on the basis of the general rule of tax deduction based on economic and legal relation between such costs and the corporate income. The author favours the concept that the share capital collecting costs of the limited company are one of the typical cots of running a company and therefore it is proper as a rule to deduct them from corporate income tax.
Year
Volume
8
Issue
Pages
104-111
Physical description
Document type
ARTICLE
Contributors
author
  • T. Kacymirow, Dewey Ballantine, Warsaw, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
06PLAAAA00801965
YADDA identifier
bwmeta1.element.904aef41-2643-393c-9f31-72bad35aef14
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