Poland - 2014 Income Tax Law Changes: New Taxation Rules for Partnerships Limited by Shares
- S. Kudert; A. Kopec; A. Nagel
- European Taxation, 2015 (Volume 55), No 1
- 8 December 2014
In this note, the authors discuss the new tax regulations for Polish partnerships limited by shares, which were introduced effective 1 January 2014 pursuant to amendments to the Polish Corporate and Personal Income Tax Acts.