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Wykorzystanie spółki komandytowo-akcyjnej w działalności grupy kapitałowej

100%
Wrońska-Bukalska E.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2013
|
vol. 47
|
issue 3
EN
In the last five years there has been growing number of limited joint stock companies. It is the result of their usefulness in the tax optimization. It is especially true for capital group of companies (holdings). All incomes earned by limited joint stock company belongs to the owners and income taxes are to be paid by the owners not the company (not by the company). Thus, it is possible to avoid double-taxation.What’s more, it is possible not to pay taxes at all. But it requires the capital group cooperation with investment funds. All earnings gained by investment fund are tax free. Arranging capital group structure by employing limited joint stock companies and investment fund gives an investor opportunity to defer paying income taxes – income taxes are paid after investor selling his participation certificate or after liquidation of investment fund.
PL
Artykuł nie zawiera abstraktu w języku polskim
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