Przekształcenia spółek handlowych w świetle konsekwencji podatkowych
Transformations of companies in the context of tax consequences

Summary/Abstract: Purpose — The aim of this paper is to depict tax aspects referring to transformations of companies. Prevailing fiscal regulations are ambiguous and thus the correct tax settlement of transformation process is complicated. Methodology - Tax law analysis, literature studies. Findings - The article presents varying interpretations of the tax authorities and administrative courts. It shows also the desirable direction for changes in the tax law.

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