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The tax effects of converting the limited-joint-stock partnership into other partnership

Summary/Abstract: The aim of this paper is to present the issues related to the tax consequences of the transformation of limited joint - a joint stock company in another partnership. From 1 January 2014 the rules for the taxation of income of this type of companies were changed. It is expected that a significant proportion of those will be converted into general partnerships, limited partnerships, or limited liability company. The paper presents the principle of conversion of partnerships and tax consequences on the basis of income tax and tax on civil law transactions.

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