- Tytuł:
-
Realizacja praw wynikających z pochodnych instrumentów finansowych w świetle współmierności przychodów i kosztów osób fizycznych prowadzących działalność gospodarczą
The implementation of the rights arising from derivative financial instruments in the light of matching revenues and expenses of individual persons - Autorzy:
- Chorowska-Kasperlik, Ewa
- Powiązania:
- https://bibliotekanauki.pl/articles/585630.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Działalność gospodarcza
Osoby fizyczne
Przychody i koszty
An individual
Economic activity
Revenues and costs - Opis:
- Financial derivatives are used in economic activity undertaken not only by legal, but also by individual persons. According to the tax consequences of transactions consisting in implementation of the rights arising from derivative financial instruments, it must first be determined whether the effects of this title shall be settled within the revenue sources which is non-agricultural economic activity or revenue sources from capital gains. The article analyzes the key issue, namely, whether there is any connection of the derivative transaction with a business. The conditions were specified that, in the author's opinion, allow to settle revenues / costs arising from the implementation of the rights of the derivative financial instruments in the course of business, when the turnover in derivative financial instruments is not the subject of this activity.
- Źródło:
-
Studia Ekonomiczne; 2014, 190; 31-41
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł