Szacowanie podstawy opodatkowania w przypadku umowy cash poolingu

• Authors: Witczak, Radosław

Title variants

PL

The Estimation of Tax Base in Case of Cash Pooling

Abstracts

EN

In the article the tax effects of cash pooling were presented. The scope and types of cash pooling contract were presented. The rules concerning the VAT and tax on civil law transactions and cash pooling were described. The tax effects of cash pooling caused by corporate income tax were discussed. The areas of tax risk concerning the use of cash pooling in respect of transfer pricing were given. The possibility of tax assessment in case of cash pooling was discussed.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2013
• Volume: 284

Dates

published

2013

Contributors

author

Witczak, Radosław

other

Uniwersytet Łódzki, Instytut Finansów, Bankowości i Ubezpieczeń

Identifiers

URI

http://hdl.handle.net/11089/10245