The Resource A Polish hybrid : the limited joint-stock partnership or LJSP

A Polish hybrid : the limited joint-stock partnership or LJSP

Label
A Polish hybrid : the limited joint-stock partnership or LJSP
Title
A Polish hybrid : the limited joint-stock partnership or LJSP
Creator
Subject
Language
eng
Summary
This article deals with the taxation of income of shareholders in a hybrid vehicle created in Poland called the limited joint-stock partnership or LJSP, which has been described as a potential "new tax haven in Poland". This unique form of organization was recently officially recognized by Poland's Supreme Administrative Court on 16 January 2012. The LJSP is a uniquely Polish legal creation or hybrid combining essential elements of both a general partnership and a joint-stock company
Citation source
In: International tax journal. - Chicago. - Vol. 38 (2012), no. 3 (May-June) ; p. 41-46
http://library.link/vocab/creatorName
Hunter, R.J. (Jr.)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • limited partnership
  • hybrid entity
  • case law
Label
A Polish hybrid : the limited joint-stock partnership or LJSP
Instantiates
Publication
Label
A Polish hybrid : the limited joint-stock partnership or LJSP
Publication

Library Locations

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