Umowa przelewu wierzytelności a podatek dochodowy od osób prawnych
Taxation of Assignment of Receivables with Corporate Income Tax

Summary/Abstract: Taxation of assignment of receivables with corporate income tax does not have the legislation applied in a uniform manner. Situation is variable due to the subject. The Act of Corporate Income Tax forms different regulations for objects whose assignment of receivables is a subject of business activity and for those whose not. This subject matter become an object of contrary judicial decision and tax interpretations due to incomplete regulations in Polish legal system.

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