Umowa przelewu wierzytelności a podatek dochodowy od osób prawnych
Taxation of Assignment of Receivables with Corporate Income Tax
Author(s): Justyna BocheńskaSubject(s): Civil Law, Law on Economics
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: taxation; assignment; receivables
Summary/Abstract: Taxation of assignment of receivables with corporate income tax does not have the legislation applied in a uniform manner. Situation is variable due to the subject. The Act of Corporate Income Tax forms different regulations for objects whose assignment of receivables is a subject of business activity and for those whose not. This subject matter become an object of contrary judicial decision and tax interpretations due to incomplete regulations in Polish legal system.
Journal: Studenckie Zeszyty Naukowe
- Issue Year: 19/2016
- Issue No: 31
- Page Range: 15-19
- Page Count: 5
- Language: Polish