Tax benefits as a key motive for creating a tax capital group in Poland
The paper addresses the issues of factors determining the functioning of tax capital groups in Poland. The author points out the most important motivators from the point of view of organizing group of companies, but also the reasons for establishing and legal basis for forming tax capital groups. Ba...
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| Format: | Article |
| Language: | English |
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Bielsko-Biała School of Finance and Law
2023-12-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
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| Online Access: | https://asej.eu/index.php/asej/article/view/757 |