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CORPORATE INCOME TAX A COMPENDIUMGAJEWSKI D.wydawnictwo: C.H. BECK, 2009, wydanie Icena netto: Problems of the taxes and the tax law are of a particular significance in today’s Polish economic realities. The tax law constitutes an important tool used by the state to influence the economy, which is of great importance for both Polish and foreign investors. Provisions of the Act on Corporate Income Tax exert a particular effect on activities taken by economic entities. This is true not only as concerns the content of the Act itself, but also its transparency. Therefore, the need to present the most important aspects of the corporate income tax stems from the expectations of foreign investors. This publication is an attempt to present the most important aspects of the corporate income tax. The particular emphasis is put on problems directly encountered by foreign investors which are subject to the Act on Corporate Income Tax. The discussed issues are analysed in the context of the activities of foreign economic entities operating in the Polish realities. Special attention has been paid to problems which might cause the biggest interpretation doubts. Individual tax issues have been illustrated with practical examples. This allows to better understand the discussed topics and at the same time supplements the theoretical analysis of the tax provisions. This publication is intended not only for foreign persons and entities wishing to get acquainted with the Polish tax system, in particular with the taxation of legal persons. The book is also addressed to lawyers and tax advisors who cooperate with foreign persons and entities planning to operate on the Polish market. It is also intended for foreign representatives of the law doctrine (scientific workers or representatives of judicial bodies) who want to become acquainted with the Polish Act on Corporate Income Tax.
Contents Preface .................................................................................................................. IX Author................................................................................................................... X Literature .............................................................................................................. XI Abbreviations ...................................................................................................... XIX Chapter 1 Description of the Tax .................................................................. 1 Chapter 2 Taxpayers of the Corporate Income Tax .................................... 7 2.1 The subjects of CIT .......................................................................... 7 2.2 Legal persons .................................................................................... 8 2.3 Unincorporated organisational entities ........................................ 9 2.4 Foreign companies ........................................................................... 9 2.5 Small taxpayers ................................................................................. 10 2.6 Capital companies in organisation ................................................ 11 2.7 Unincorporated companies and corporate in come tax .............. 12 2.8 Change of the legal status and the tax-paying liability ................ 14 2.9 Tax capital group .............................................................................. 15 2.10 Subjective exclusions ....................................................................... 24 2.11 Unlimited and limited tax-paying liability ................................... 27 2.12 Subjective exemptions ..................................................................... 29 2.13 Tax year ............................................................................................... 31 Chapter 3 Taxation of Foreign Persons ......................................................... 35 3.1 Principles of taxation of foreign persons ...................................... 35 3.2 Taxation of undertaking and branch ............................................. 42 Chapter 4 Tax Documentation ...................................................................... 49 4.1 Concept of the accounting records ................................................ 49 4.2 Unreliability of the books and estimation of the taxation base .. 51 Chapter 5 Profit Sharing ................................................................................. 57 5.1 Linkages between taxpayers............................................................ 59 5.2 Transaction methods ....................................................................... 62 5.3 Transaction profit methods ............................................................ 63 Chapter 6 Object of Taxation ......................................................................... 65 6.1 General principles ............................................................................ 65 6.2 Income derived from shareholdings in an unincorporated company (partnership) .................................................................... 66 6.3 Concept of the shareholding in an unincorporated company ... 68 Chapter 7 Capital Income ............................................................................... 71 7.1 Exchange of shareholdings.............................................................. 72 7.2 Appropriation of the net profit for the increase in the initial capital ................................................................................................. 73 7.3 Taxation of income from a share in the profits of a legal person ................................................................................................ 73 7.4 Dividends .......................................................................................... 74 7.5 Redemption of shares ...................................................................... 78 Chapter 8 Revenues ......................................................................................... 81 8.1 Subjective exclusions in the case of revenues ............................... 84 8.2 Rebates and bonuses versus revenue ............................................. 89 8.3 Return of goods ................................................................................ 91 8.4 Subsidies and subventions .............................................................. 91 8.5 Stipulated penalties .......................................................................... 92 8.6 Loans and interest ............................................................................ 92 8.7 Advance, down payments and prepayments ................................ 93 8.8 Refunded, remitted or waived taxes and duties ........................... 93 8.9 Date of the revenue generation ...................................................... 94 8.10 Invoicing and revenue taxable with the income tax .................... 97 Chapter 9 Revenue from Gratuitous and Partially Paid Performances ................................................................................. 101 9.1 Gratuitous and partially paid performances ................................ 101 9.2 Gratuitous provision of a real property ......................................... 104 9.3 Principles of determining selected types of revenue ................... 107 9.4 Remittal and statute of limitations for liabilities .......................... 109 9.5 Revenue taxable with the flat income tax ..................................... 111 9.6 Losses ................................................................................................. 114 Chapter 10 Deductible Costs ........................................................................... 115 10.1 Definition of deductible costs ......................................................... 115 10.2 Costs not classified as deductible ones .......................................... 118 10.3 Principles of documenting deductible costs ................................. 128 10.4 Moment of recognising costs in tax books ................................... 130 10.5 Liabilities as a type of deductible costs .......................................... 134 Chapter 11 Fixed Assets .................................................................................... 141 11.1 General principles ............................................................................ 141 11.2 Principles and methods of depreciation........................................ 143 11.3 Inventory of fixed assets .................................................................. 150 Chapter 12 Subjective Tax Exemptions........................................................... 153 12.1 General principles ............................................................................ 153 Chapter 13 Taxation of Leasing ....................................................................... 159 13.1 Parties to the tax leasing agreement .............................................. 161 13.2 Object of the agreement of leasing................................................. 161 13.3 Basic term of the agreement ........................................................... 162 13.4 Actual and hypothetical net value .................................................. 162 13.5 Principles of the taxation of parties to the so-called operational leasing agreement ........................................................ 163 13.6 Principles of the taxation of parties to the so- called financial leasing agreement ............................................................................. 165 Chapter 14 Taxation Base and Amount of the Tax ....................................... 169 14.1 Taxation base .................................................................................... 169 14.2 Taxation of revenues ........................................................................ 170 14.3 Donations .......................................................................................... 171 Chapter 15 Tax Collection ................................................................................ 183 15.1 Withholding income tax paid in accordance with general principles ........................................................................................... 184 15.2 Exemption from payment of the withholding tax ....................... 186 15.3 Responsibilities of a taxpayer ......................................................... 193 15.4 Tax residence certificate .................................................................. 194 15.5 Tax returns ........................................................................................ 195 Index ..................................................................................................................... 199 202 pages, paperback
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