Academic Scientific JournalsTaxation Rules for Alternative Investment Companies
Keywords:
alternative investment company, exemption from taxation, hybrid structuresAbstract
This article deals with tax rules for alternative investment companies. The main aim of the contribution is approximation of the specifics of income taxation and also the answer to the question whether companies of this type can be used more widely outside Poland for the purposes of international tax planning.
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References
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Court Rulings
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Supreme Administrative Court on September 19th, 2017, II FSK 1964/15.
Other Official Documents
Substantiation to the government's bill to amend some acts in order to introduce simplifications for entrepreneurs in tax and economic law, Sejm (VIIIth tenure), project no. 2862.
Available at: https://www.sejm.gov.pl/sejm8.nsf/druk.xsp?nr=2862, accessed: 28th February 2021.
Internet Resources
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OECD: Hybrid mismatch arrangements, 2012. Available at: https://www.oecd.org/ctp/aggressive/HYBRIDS_ENG_Final_October2012.pdf, accessed: 28th February 2021.
OECD: Harmful Tax Competition. An Emerging Global Issue, 1998. Available at: http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/harmful-tax-competition_9789264162945-en#page2, accessed: 30th January 2021.
Wymiana udziałów po 1 stycznia 2017 r. [The exchange of shares after January 1st, 2017]. Available at: https://www.rp.pl/Podatek-dochodowy/301029993-Wymiana-udzialow-po-1-stycznia-2017-r.html, accessed: 30th January 2021.
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