| Autor: Agnieszka Sobiech | 91 |
Strony: 91-101
pełen tekst
TAXATIONS OF CONTRIBUTIONS IN KIND TO PARTNERSHIPS
Summary
Bring a contribution to partnerships may result tax consequences on the ground of personal income tax. The tax regulations which are in force sometimes do not correspond with the respective regulations of Polish Commercial Code. Various positions of the tax authorities and administrative courts made it necessary to change the law. The paper attempts to assess how tax law matches to asset structure of partnerships. It becomes important to estimate the consequences of amendments, taking effect from 1 January 2011 to the Personal Income Tax Act.
pełen tekstTAXATIONS OF CONTRIBUTIONS IN KIND TO PARTNERSHIPS
Summary
Bring a contribution to partnerships may result tax consequences on the ground of personal income tax. The tax regulations which are in force sometimes do not correspond with the respective regulations of Polish Commercial Code. Various positions of the tax authorities and administrative courts made it necessary to change the law. The paper attempts to assess how tax law matches to asset structure of partnerships. It becomes important to estimate the consequences of amendments, taking effect from 1 January 2011 to the Personal Income Tax Act.