Poland: Corporate income tax law Amendments

• Autores: Aleksandra Ostaszewska
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 2, 2001, págs. 73-74
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The author discusses recent changes to the Polish corporate tax law. These include a reduction of the withholding tax rate on dividends, the introduction of documentation requirements for transfer pricing purposes and the recognition of shares acquired for in-kind contributions as gross incom