Optymalizacja podatkowa transakcji kapitałowych
w spółkach
Tax optimization of capital transactions in companies
Author(s): Łukasz Furman, Witold FurmanSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: capital; enterprise; tax system; tax
Summary/Abstract: Entrepreneurs have always been actively looking for tax solutions that would provide positive financial returns. This article discusses issues related to capital transactions occurring in companies. These operations concern, in particular, the merger or division of companies, increase in share capital and redemption of shares. Any equity transactions the shareholders or shareholders of companies would like to carry out while minimizing the tax burden. This involves tax optimization, which lawfully uses appropriate methods to reduce the taxes paid on capital transactions. The reduction of tax payments or the total elimination of taxation applies to companies that often appear to be taxpayers and shareholders who are required to pay income tax on capital gains received. Finally, the article concludes with the analysis of the tax system in terms of optimization solutions.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2017
- Issue No: 484
- Page Range: 84-94
- Page Count: 11
- Language: Polish