Interpretative doubts in the context of rgulations regarding the tax on the income of controlled foreign entities
The main purpose of the publication is to determine the role and significance of the tax on income of the CFC generated by a taxable person as a taxation mechanism aimed to tax income earned by foreign entities controlled by Polish taxpayers, based in countries with more preferential tax regulations...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.026 |