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

Journal
Kudert, S.; Kopec, A.; Nagel, A.
Poland
European Taxation 2015 (Volume 55), No. 1
PriceUSD 45

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.