- Tytuł:
-
Wykorzystanie funduszy inwestycyjnych w zarządzaniu grupą kapitałową
Closed-End Investment Funds in Holdings Management - Autorzy:
- Wrońska, Elżbieta Maria
- Powiązania:
- https://bibliotekanauki.pl/articles/904763.pdf
- Data publikacji:
- 2013
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Tematy:
-
closed-end investment funds
deferred income tax
holding managing - Opis:
- In the last five years it has been growing number of closed-end investment funds. It is the effect of their usefulness in the tax optimization. It is especially true for individual investors and for capital group of companies (holdings). Putting all assets and stocks into one investment fund gives an investor an opportunity to defer paying income taxes. Income taxes are paid after investor sells participation certificate or after liquidation of investment fund. All incomes gain by investment fund during existence of investment fund are free of taxes.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2013, 278
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł