Spółka Komandytowo Akcyjna – koniec optymalizacji podatkowej od stycznia 2013

• Authors: Agata Wątrobska , Andrzej Białous

Title variants

EN

LIMITED JOINT-STOCK PARTNERSHIP – END OF TAX OPTIMIZATION SINCE JANUARY 2013

• Languages of publication: PL

Abstracts

EN

The Government Legislation Centre web page published a project of 08-24-2012, the Law amending the Law on Corporate Income Tax, the Law on income tax on individuals and certain other acts (http://legislacja.rcl.gov.pl/lista/2/projekt/59396).According to the justification, the principal aim and objective of the project is to ensure implementation of the principle of fair taxation associated with doing business by reducing the so-called tax optimization. The authors analyze the impact the above amendment will have on capital investors and entrepreneurs seeking capital to start their business in the form of a limited joint-stock company.

Keywords

EN

limited joint-stock partnership; companies’ law; taxation; unlimited partner; shareholder; investor; company

• Publisher: Spółdzielczy Instytut Naukowy G. Bierecki sp.j.
• Journal: Pieniądze i Więź
• Year: 2013
• Volume: 16
• Issue: 1(58)
• Pages: 59-65

Contributors

author

Agata Wątrobska

author

Andrzej Białous