- Tytuł:
-
Opinia prawna na temat określenia zasad opodatkowania dochodów wypłacanych spółce matce przez spółkę córkę w przypadku różnej rezydencji podatkowej w ramach Unii Europejskiej
Legal opinion on the determination of taxation principles regarding income pay out to a parent company by a subsidiary one regarding different tax residency in the European Union - Autorzy:
- Dzwonkowski, Henryk
- Powiązania:
- https://bibliotekanauki.pl/articles/2215735.pdf
- Data publikacji:
- 2017
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
legal person
income tax
European Union - Opis:
- According to the author basis of a consideration is the Council’s Directive 2011/96/EU of 30th November 2011 on the Common System of Taxation applicable in the Case of Parent Companies and Subsidiaries of Different Member States. According to its rules, it is important that both a parent company and a subsidiary one have registered offices for tax purposes in different Member States. Another crucial thing is the avoidance of double taxation in an economic meaning regarding income pay out to the parent company by the one. Furthermore Article 5 of the above-mentioned directive states a principle, according to which a profit paid to a parent company by a subsidiary one is exempt from tax deducted with regard to a source of a revenue. Article 5 fulfills the assumption that double taxation in a legal meaning ought to be eliminated.
- Źródło:
-
Zeszyty Prawnicze BAS; 2017, 2(54); 242-251
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki
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