Stephan Kudert / Agnieszka Kopec / Agata Nagel (2015)

Poland - 2014 Income Tax Law Changes: New Taxation Rules for Partnerships Limited by Shares

Abkürzung der Zeitschrift European Taxation (ET)
Heftnummer/Volume 2015 (Volume 55), No 1
Seitenzahl(en) 40 - 44

ISSN: 0014-3138

In this note, the authors discuss the new tax regulations for Polish partnerships limited by shares, which were introduced effective 1 January 2014 pursuant to amendments to the Polish Corporate and Personal Income Tax Acts.