Propozycja zmiany zasad podatkowego rozliczenia nakładów na programy komputerowe wytworzone we własnym zakresie. Artykuł dyskusyjny
Proposal of changes in taxation rules for computer systems produced internally by company – a discussion paper

Summary/Abstract: Nowadays, companies internally generate more and more intangible fixed assets. What is more, this tendency is going to increase every year. Unfortunately taxation rules in force do not provide for such situations there is not any statement in the Corporate Income Tax Act concerning the possibility to internally generate such assets. This article presents a proposal for changes in the definition of intangible fixed assets which should be introduced in corporate income tax law the first step towards making necessary changes in taxation regulations in Poland.

• Details
• Contents