Wykorzystanie funduszy inwestycyjnych w zarządzaniu grupą kapitałową

• Authors: Wrońska, Elżbieta Maria

Title variants

PL

Closed-End Investment Funds in Holdings Management

Abstracts

EN

In the last five years it has been growing number of closed-end investment funds. It is the effect of their usefulness in the tax optimization. It is especially true for individual investors and for capital group of companies (holdings). Putting all assets and stocks into one investment fund gives an investor an opportunity to defer paying income taxes. Income taxes are paid after investor sells participation certificate or after liquidation of investment fund. All incomes gain by investment fund during existence of investment fund are free of taxes.

Keywords

EN

closed-end investment funds; deferred income tax; holding managing

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2013
• Volume: 278

Dates

published

2013

Contributors

author

Wrońska, Elżbieta Maria

other

UMCS Lublin, Wydział Ekonomiczny, Zakład Finansów Podmiotów Gospodarczych

Identifiers

URI

http://hdl.handle.net/11089/5570