The Resource Steuerliche Strukturierung wirtschaftlicher Aktivitäten österreichischer Unternehmen in Polen = Tax structuring of business activities of Austrian entrepreneurs in Poland

Steuerliche Strukturierung wirtschaftlicher Aktivitäten österreichischer Unternehmen in Polen = Tax structuring of business activities of Austrian entrepreneurs in Poland

Label
Steuerliche Strukturierung wirtschaftlicher Aktivitäten österreichischer Unternehmen in Polen = Tax structuring of business activities of Austrian entrepreneurs in Poland
Title
Steuerliche Strukturierung wirtschaftlicher Aktivitäten österreichischer Unternehmen in Polen = Tax structuring of business activities of Austrian entrepreneurs in Poland
Creator
Subject
Language
eng
Summary
The Polish regular income taxation (at a rate of basically 19%) can be attractive for foreign entrepreneurs. As a rule, the permanent establishment is more advantageous than the daughter company. Additionally, Polish tax law provides for tax exemptions to entrepreneurs conducting business in special economic zones. However, the possibility to take full advantage of public aid in special economic zones is limited by some interpretation doubts concerning the scope of tax exemption
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 20 (2010),
http://library.link/vocab/creatorName
Jamroży, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • PE
  • corporate income tax
  • tax-free zone
  • exemption
Label
Steuerliche Strukturierung wirtschaftlicher Aktivitäten österreichischer Unternehmen in Polen = Tax structuring of business activities of Austrian entrepreneurs in Poland
Instantiates
Publication
Label
Steuerliche Strukturierung wirtschaftlicher Aktivitäten österreichischer Unternehmen in Polen = Tax structuring of business activities of Austrian entrepreneurs in Poland
Publication

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