Corporate income tax law

Journal
Boeijen-Ostaszewska, A. van
Poland
European Taxation 2001 (Volume 41), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author discusses recent changes to the Polish corporate tax law. These include a reduction of the withholding tax rate on dividends, the introduction of documentation requirements for transfer pricing purposes and the recognition of shares acquired for in-kind contributions as gross income.