The Resource Income tax amendments in Poland : new thin cap rules effective 1 January 2015
Income tax amendments in Poland : new thin cap rules effective 1 January 2015
Resource Information
The item Income tax amendments in Poland : new thin cap rules effective 1 January 2015 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Income tax amendments in Poland : new thin cap rules effective 1 January 2015 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This note discusses the new Polish thin capitalization rules. The authors critically analyse the tax changes and highlight the practical limitations and possible implications of the new legal regulations on the tax deductibility of interest
- Language
- eng
- Label
- Income tax amendments in Poland : new thin cap rules effective 1 January 2015
- Title
- Income tax amendments in Poland : new thin cap rules effective 1 January 2015
- Language
- eng
- Summary
- This note discusses the new Polish thin capitalization rules. The authors critically analyse the tax changes and highlight the practical limitations and possible implications of the new legal regulations on the tax deductibility of interest
- Citation source
- In: European taxation. - Amsterdam. - Vol. 55 (2015),
- http://library.link/vocab/creatorName
-
- Kopec, A
- Jamroży, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax law
- corporate income tax
- thin capitalization
- interest deduction
- Label
- Income tax amendments in Poland : new thin cap rules effective 1 January 2015
- Label
- Income tax amendments in Poland : new thin cap rules effective 1 January 2015
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Income-tax-amendments-in-Poland--new-thin-cap/U7NzCaiUXLI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Income-tax-amendments-in-Poland--new-thin-cap/U7NzCaiUXLI/">Income tax amendments in Poland : new thin cap rules effective 1 January 2015</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Income-tax-amendments-in-Poland--new-thin-cap/U7NzCaiUXLI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Income-tax-amendments-in-Poland--new-thin-cap/U7NzCaiUXLI/">Income tax amendments in Poland : new thin cap rules effective 1 January 2015</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>