Taxation Rules for Alternative Investment Companies

• Authors: Wojciech Prus

Abstracts

EN

This article deals with tax rules for alternative investment companies. The main aim of the contribution is approximation of the specifics of income taxation and also the answer to the question whether companies of this type can be used more widely outside Poland for the purposes of international tax planning.

Keywords

EN

alternative investment company; exemption from taxation; hybrid structures

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2021
• Volume: 24
• Issue: 4
• Pages: 122-135

Dates

published

2021

Contributors

author

Wojciech Prus

• Higher School of Administration and Business in Gdynia

Identifiers

Biblioteka Nauki

2091855