Ambiguous Income Tax Regulation Reveals Preferential Tax Regime in Poland

Journal
Author
Pankiewicz, P.
Country
Poland
Published Date
Issue
European Taxation 2013 (Volume 53), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This note examines the Polish joint-stock limited partnership, which can be utilized as a special-purpose vehicle to achieve significant income tax optimization under current regulations.