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

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
Creator
Subject
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
Instantiates
Publication
Label
Income tax amendments in Poland : new thin cap rules effective 1 January 2015
Publication

Library Locations

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      52.3736660 4.9336932
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